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CONTENT

1.Horizon‐Induced Optimism as a Gateway to Earnings Management

H. Scott Asay

2.Subjectivity in Professionals' Incentive Systems: Differences between Promotion‐ and Performance‐Based Assessments

Jasmijn C. Bol and Justin Leiby

3.Management Controls that Anchor other Organizational Practices

Thomas Ahrens

4.Conflicting Transfer Pricing Incentives and the Role of Coordination

Jennifer L. Blouin, Leslie A. Robinson and Jeri K. Seidman

5.Flight to Quality in International Markets: Investors’ Demand for Financial Reporting Quality during Political Uncertainty Events

Feng Chen,  Ole‐Kristian Hope, Qingyuan Li and Xin Wang

6.Discussion of “Flight to Quality in International Markets: Investors’ Demand for Financial Reporting Quality during Political Uncertainty Events”

Jeffrey Hales

7.Financial Statement Comparability and the Efficiency of Acquisition Decisions

Ciao‐Wei Chen,  Daniel W. Collins, Todd D. Kravet and Richard D. Mergenthaler

8.Discussion of “Financial Statement Comparability and the Efficiency of Acquisition Decisions”

April Klein

9.Acquirer Internal Control Weaknesses in the Market for Corporate Control

Masako Darrough, Rong Huang and Emanuel Zur

10.Accounting Comparability, Audit Effort, and Audit Outcomes

Joseph H. Zhang

11.Awareness of SEC Enforcement and Auditor Reporting Decisions

Mark L. Defond, Jere R. Francis  and Nicholas J. Hallman

12.The Effects of Multitasking on Auditors’ Judgment Quality

Curtis E. Mullis and Richard C. Hatfield

13.Audit Partner Tenure and Internal Control Reporting Quality: U.S. Evidence from the Not‐For‐Profit Sector

Brian C. Fitzgerald, Thomas C. Omer and  Anne M. Thompson

14.Auditor Face‐Work at the Annual General Meeting

Gustav Johed and Bino Catasús

15.Public Company Audits and City‐Specific Labor Characteristics

Matthew J. Beck, Jere R. Francis and Joshua L. Gunn

16.The Effect of CFO Personal Litigation Risk on Firms’ Disclosure and Accounting Choices

Hagit Levy, Ron Shalev and Emanuel Zur

17.Lenders’ Response to Peer and Customer Restatements

Rebecca Files and Umit G. Gurun 

18.Balance Sheet Conservatism and Debt Contracting

Jayanthi Sunderl, Shyam V. Sunder and Jingjing Zhang

19.The Real Effects of Real Earnings Management: Evidence from Innovation

Frederick L. Bereskin, Po‐Hsuan Hsu and Wendy Rotenberg

20.Is Real Earnings Smoothing Harmful? Evidence from Firm‐Specific Stock Price Crash Risk

Inder K. Khurana, Raynolde Pereira and Eliza (Xia) Zhang

ABSTRACT

01

Horizon‐Induced Optimism as a Gateway to Earnings Management

H. Scott Asay( University of Iowa)

Abstract:Recent work in accounting suggests that managerial optimism can lead managers to escalate income‐increasing earnings management. In this paper, I examine how a fundamental attribute of the earnings management setting—the amount of time between the earnings management decision and the future reversal—serves as one potential source of managerial optimism. I conduct two experiments to test whether the amount of time between the earnings management decision and the future reversal systematically induces optimism that increases participants’ propensity to engage in behavior that is analogous to accruals‐based earnings management and to real earnings management, holding constant incentives, agency frictions, and the information environment. My results indicate that, independent of their innate optimism, the time between the earnings management decision and the future reversal likely encourages managers to overestimate their ability to compensate for current‐period earnings management through strong future performance. This optimism, in turn, likely increases managers’ propensity to engage in both forms of earnings management.

02

Subjectivity in Professionals' Incentive Systems: Differences between Promotion‐ and Performance‐Based Assessments

Jasmijn C. Bol (Tulane University)

Justin Leiby( University of Georgia)

Abstract:We examine how managers assess performance and promotion prospects—that is, the ex ante likelihood of promotion—and the conditions under which these assessments diverge. We argue that managers apply different cognitive schemas when they make different assessments. To the extent that a signal provides different information about future versus current contributions, assessed performance and promotion prospects are likely to diverge. In two experiments, we manipulate professionals' promotion eligibility and level of consultative decision making. We find that experienced managers assess performance and promotion prospects differently, but only when professionals are promotion eligible. Specifically, more (as opposed to less) consultative decision making decreases promotion prospects while not affecting assessed performance (Experiment 1) or even improving it (Experiment 2). By contrast, more consultative decision making improves both assessments when professionals are not eligible for promotion. We shed light on the relations between subjective assessments, including that promotion is not necessarily the consequence of superior assessed performance.

03

Management Controls that Anchor other Organizational Practices

Thomas Ahrens(United Arab Emirates University)

Abstract:How do management control practices structure other organizational practices? This paper proposes a theory of practice hierarchies. The key idea is that organizations possess constitutive rules that define their character. They are enacted by the practices at the top of the hierarchy. These “anchor practices” contain objectives and established ways of doing things that control, or structure, subsidiary practices. They do so by defining key social relationships in the organization, often ones that are antagonistic. The paper uses illustrations from a longitudinal field study of a retail bank and draws on insights from cultural sociology.

04

Conflicting Transfer Pricing Incentives and the Role of Coordination

Jennifer L. Blouin( University of Pennsylvania)

Leslie A. Robinson (Dartmouth College)

Jeri K. Seidman(University of Virginia)

Abstract:Our study evaluates the role of coordination, at both the government and the firm level, on the transfer prices set by U.S. multinational corporations (MNCs) when income taxes and duties cannot be jointly minimized with a single transfer price. We find that either the presence of a coordinated income tax and customs enforcement regime or coordination between the income tax and customs functions alters transfer prices for these firms. Our analyses have implications for both firms and taxing authorities. Specifically, our findings suggest that MNCs might decrease their aggregate tax burdens by increasing coordination within the firm or that governments might increase their aggregate revenues by improving coordinating enforcement across taxing authorities. Our study is novel in that we document, in a specific setting, how coordination influences MNCs’ tax reporting behavior.

05

Flight to Quality in International Markets: Investors’ Demand for Financial Reporting Quality during Political Uncertainty Events

Feng Chen( University of Toronto)

Ole‐Kristian Hope(University of Toronto and BI Norwegian Business School)

Qingyuan Li(Wuhan University)

Xin Wang(The University of Hong Kong)

Abstract:We examine whether international equity mutual fund managers shift their portfolios toward stocks with higher financial reporting quality (FRQ) during periods of high political uncertainty. Our study is motivated by two primary factors. First, prior research shows evidence of fund managers’ “flight to quality” (e.g., to less risky securities) during periods of uncertainty. Second, recent theoretical research concludes that stocks with higher FRQ are assessed as less sensitive to systematic risk (such as political uncertainty). We employ national elections as exogenous increases in systematic risk in the local markets and accordingly use an international sample of mutual funds that focus on local markets. We find that mutual fund managers shift their equity holdings to stocks with higher FRQ during election periods when political uncertainty is higher. Such a flight‐to‐quality effect is less pronounced for elections with larger expected electoral margins in the pre‐election period (i.e., when the incumbent is more likely to win the election) and for countries with higher transactions costs. In contrast, the effect is more pronounced when governments have greater involvement in the local economy. Our inferences are robust to alternative proxies for political uncertainty and FRQ and to numerous other sensitivity analyses.

06

Discussion of “Flight to Quality in International Markets: Investors’ Demand for Financial Reporting Quality during Political Uncertainty Events”

Jeffrey Hales(Georgia Institute of Technology)

Abstract:In this paper, I provide a summary and discussion of Chen, Hope, Li, and Wang (2018). In my discussion, I summarize their main findings and focus on key conceptual aspects of their research design. I also comment more broadly on financial reporting quality. Throughout my discussion, I offer a number of specific opportunities to extend this line of research.

07

Financial Statement Comparability and the Efficiency of Acquisition Decisions

Ciao‐Wei Chen (University of Illinois at Urbana–Champaign)

Daniel W. Collins(University of Iowa)

Todd D. Kravet(University of Connecticut)

Richard D. Mergenthaler(University of Arizona)

Abstract:This study examines whether acquirers make better acquisition decisions when target firms’ financial statements exhibit greater comparability with industry peer firms. We predict and find that acquirers make more profitable acquisition decisions when target firms’ financial statements are more comparable—as evidenced by higher merger announcement returns, higher acquisition synergies, and better future operating performance. We also find that post‐acquisition goodwill impairments and post‐acquisition divestitures are less likely when target firms’ financial statements are more comparable. Finally, we find that acquirers benefit most from comparability when acquirers’ ex ante information asymmetry is higher, acquirers operate in volatile operating environments, and management knows relatively less about the target. In total, our evidence suggests targets’ financial statement comparability helps acquirers make better acquisition‐investment decisions and fosters more efficient capital allocation.

08

Discussion of “Financial Statement Comparability and the Efficiency of Acquisition Decisions”

April Klein(New York University)

Abstract:Chen, Collins, Kravet, and Mergenthaler (CCKM, 2018) is an empirical investigation of whether, after controlling for other known determinants of an acquirer's abnormal stock returns and expected and realized synergies, financial statement comparability impacts the investment decisions surrounding the acquirer's purchase of another company. The primary result is that higher financial statement comparability, as measured by De Franco, Kothari, and Verdi (DKV, 2011), yields improvements on outcomes associated with mergers and acquisitions. This discussion presents some criticisms of the DKV measure as applied to this study; the main criticism being whether the DKV measure captures accounting comparability or the risk of the target firm. The empirical results presented in CCKM are consistent with both explanations, thus making it difficult to disentangle CCKM's interpretation from an alternative explanation of their empirical findings.

09

Acquirer Internal Control Weaknesses in the Market for Corporate Control

Masako Darrough ( Baruch College – CUNY)

Rong Huang(Baruch College – CUNY)

Emanuel Zur(University of Maryland)

Abstract:This paper examines how disclosures regarding internal controls, required by sections 302 and 404 of the Sarbanes‐Oxley Act of 2002 (SOX), affect the market for corporate control. We hypothesize that acquirers with internal control weaknesses (ICWs) make suboptimal acquisition decisions based on poor‐quality information generated by their ineffective controls over financial reporting. We expect that such acquirers will be more likely to misestimate the value of their targets or the potential synergies from mergers, thereby overpaying for completed deals. Using a treatment sample of acquisitions made by acquirers that have disclosed ICWs and two matched control samples without ICW disclosures, we document that ICW acquirers experience a substantially more negative market response to acquisition announcements and have lower future performance than the two matched control samples without ICW disclosures. Overall, our results suggest that ineffective internal controls hinder decision making related to mergers and acquisitions (M&A).

10

Accounting Comparability, Audit Effort, and Audit Outcomes

Joseph H. Zhang(The University of Memphis)

Abstract:Accounting comparability among peer firms in the same industry reflects the similarity and the relatedness of firms’ operating environments and financial reporting. From the perspectives of “inherent audit risk” and “external information efficiency,” comparability is helpful for auditors in assessing client audit risk and lowers the costs of information acquisition, processing, and testing. I posit that the availability of information about comparable clients helps improve audit efficiency and accuracy. Empirical results show that comparability is negatively related to audit effort (surrogated by audit fees and audit delay). Moreover, comparability is negatively associated with the likelihood of audit opinion errors. These findings are robust to different specifications of regression models, particularly for the “endogeneity” issues due to the possible reverse causality that auditor style might influence client firms’ comparability. In sum, the study shows that accounting comparability enhances the utility of accounting information for external audits.

11

Awareness of SEC Enforcement and Auditor Reporting Decisions

Mark L. Defond( University of Southern California)

Jere R. Francis (University of Missouri–Columbia and University of Technology Sydney)

Nicholas J. Hallman(University of Texas at Austin)

Abstract:We find that non‐Big 4 audit offices with greater awareness of SEC enforcement are more likely to issue first‐time going‐concern reports to distressed clients; where SEC “awareness” is measured using (i) audit office proximity to SEC regional offices, and (ii) proximity to specific SEC enforcement actions against auditors. We also show that these non‐Big 4 audit offices issue more going‐concern opinions to clients who do not subsequently fail, indicating a conservative bias that reduces the informativeness of audit reports. This conservative reporting bias is also associated with higher audit fees and higher auditor switching rates. These findings are important because non‐Big 4 firms now audit 39 percent of SEC registrants and issue 88 percent of going‐concern audit reports. For Big 4 offices, we find some evidence that awareness of SEC enforcement may improve reporting accuracy by reducing Type II errors (failing to issue a going‐concern report to a company that fails), although the number of cases is small.

11

Awareness of SEC Enforcement and Auditor Reporting Decisions

Mark L. Defond( University of Southern California)

Jere R. Francis (University of Missouri–Columbia and University of Technology Sydney)

Nicholas J. Hallman(University of Texas at Austin)

Abstract:We find that non‐Big 4 audit offices with greater awareness of SEC enforcement are more likely to issue first‐time going‐concern reports to distressed clients; where SEC “awareness” is measured using (i) audit office proximity to SEC regional offices, and (ii) proximity to specific SEC enforcement actions against auditors. We also show that these non‐Big 4 audit offices issue more going‐concern opinions to clients who do not subsequently fail, indicating a conservative bias that reduces the informativeness of audit reports. This conservative reporting bias is also associated with higher audit fees and higher auditor switching rates. These findings are important because non‐Big 4 firms now audit 39 percent of SEC registrants and issue 88 percent of going‐concern audit reports. For Big 4 offices, we find some evidence that awareness of SEC enforcement may improve reporting accuracy by reducing Type II errors (failing to issue a going‐concern report to a company that fails), although the number of cases is small.

12

The Effects of Multitasking on Auditors’ Judgment Quality

Curtis E. Mullis(Georgia State University)

Richard C. Hatfield (The University of Alabama)

Abstract:Auditors must frequently multitask in order to complete their work efficiently. However, the potential impact of multitasking on auditors’ judgment quality is poorly understood. Using Ego Depletion Theory and a laboratory experiment, we predict and find that auditors become less able to identify seeded errors after multitasking, and that this effect is most prominent in the identification of conceptual, rather than mechanical, errors. These negative consequences of multitasking are mitigated when auditors are exposed to an intervention based on a theoretical countermeasure of replenishing depleted self‐control resources, in that multitasking auditors identify more seeded errors with the intervention than without. Given that multitasking is a pervasive feature of the current audit environment, these findings have direct implications for audit practice. Beyond identifying multitasking as a cause of impaired performance in auditing, this study's results provide initial evidence that such negative effects can be mitigated, resulting in improved audit quality and, by extension, improved financial statement quality.

13

Audit Partner Tenure and Internal Control Reporting Quality: U.S. Evidence from the Not‐For‐Profit Sector

Brian C. Fitzgerald( Northeastern University)

Thomas C. Omer (University of Nebraska–Lincoln)

Anne M. Thompson(University of Illinois at Urbana–Champaign)

Abstract:This study examines the effects of audit partner tenure and audit partner changes on internal control reporting quality for large U.S. not‐for‐profit (NFP) organizations. Regulators contend that audit partners lose their objectivity over successive audits, reducing audit quality. A large body of research has examined this issue, primarily in non‐U.S. jurisdictions, with mixed results. We examine the associations between audit partner tenure and audit partner changes and the incidence of reported internal control deficiencies (ICDs), the quality of internal control reports (following PCAOB audit quality indicators), and the severity of reported ICDs. We find negative associations between audit partner tenure and the incidence of reported ICDs, the quality of internal control reports, and the severity of reported ICDs. Together, these findings indicate that internal control reporting quality deteriorates with audit partner tenure. However, we find no association between audit partner changes and internal control reporting, which is consistent with partners lacking client specific knowledge in their first year with a client. Finally, we find no association between either audit partner tenure or changes and the likelihood of remediation. Our findings contribute large‐sample U.S. evidence on the association between audit partner tenure and internal control reporting quality and provide useful information to government regulators, NFP boards charged with the oversight of the external auditor and internal controls, and NFP stakeholders.

14

Auditor Face‐Work at the Annual General Meeting

Gustav Johed(Stockholm Business School)

Bino Catasús(Stockholm Business School)

Abstract:This paper examines how auditors prepare for the annual general meeting (AGM) and how they report their work to the shareholders there. Prior literature has suggested—but not explicitly studied—that the endpoint of an audit is a state of comfort between the auditor and the management and audit committee members, but also is potentially fragile. The fragility can arise from a failure to relay trust to the investor community, which may initiate or increase doubts about the financial report and/or the auditor's independence. We build the case that an AGM is an event to study how the endpoint of an audit engagement is both a state of collective comfort and a fragile state. The analysis is based on ten interviews and three workshops with auditors as well as observations at 67 AGMs. To analyze the field material, the paper draws on Goffman's idea of face‐work, which requires backstage preparations, notably with management, and a front stage performance as an independent auditor to relay trust to the shareholders. The paper details how auditors at the AGM perform as independent verifiers of the management's financial report. Although we recorded that auditors were typically successful in preventing the backstage activities from becoming visible to the shareholders, we found incidents that challenged both the auditors' and the managements' face. In analyzing these incidents, we found that auditors reinforced their image as independent to regain both their own face and the management's face. The management did not take a similar collective responsibility for the auditor's face, which implies that auditors were asymmetrically committed to the management. As a take‐away, the paper discusses how governance mechanisms backstage are linked and can surface front stage at the AGM.

15

Public Company Audits and City‐Specific Labor Characteristics

Matthew J. Beck( Michigan State University)

Jere R. Francis(University of Missouri–Columbia and University of Technology–Sydney)

Joshua L. Gunn(University of Pittsburgh)

Abstract:Prior research emphasizes the centrality of audit offices in understanding auditing practices, and documents significant interoffice variation in audit outcomes based on industry expertise and office size. Our study examines how two city‐specific labor characteristics also affect audit offices and local audit markets: the city's average educational attainment, and the number of accountants in a city, which proxy for a city's human capital. Our argument draws on the urban economics literature and predicts that the level of human capital in a city is positively associated with an audit office's ability to conduct high‐quality audits. As expected, there is a positive association between audit quality (quality of audited earnings and accuracy of going‐concern reports) and average education level in the city in which the lead engagement office is located. This association is generally significant for both Big 4 and non‐Big 4 offices, but is relatively stronger for non‐Big 4 firms that are more tied to local labor markets. A company is also more likely to choose a non‐Big 4 auditor in cities with higher educational levels and relatively more accountants, and there is evidence of higher non‐Big 4 audit fees as a city's education level increases. Collectively, these results suggest that local labor characteristics affect audit offices, audit quality, and the ability of non‐Big 4 auditors to compete with Big 4 auditors in the audits of public companies.

16

The Effect of CFO Personal Litigation Risk on Firms’ Disclosure and Accounting Choices

Hagit Levy(Baruch College – CUNY)

Ron Shalev (New York University)

Emanuel Zur(University of Maryland)

Abstract:In Gantler v. Stephens (2009), the Delaware Supreme Court makes explicit that corporate officers owe the same fiduciary duty to the firm and shareholders as do board members. The decision increased the risk of non‐board‐serving officers being added as named defendants to investor litigation but did not change the risk of corporate litigation. Analyzing the effect of the Gantler ruling on non‐board‐serving CFOs, we find a significant change in their behavior as well as in their firms’ disclosure and accounting choices. Specifically, speech tone during earnings calls of non‐board‐serving CFOs becomes more negative when compared to board‐serving CFOs and the firm's CEO, and non‐board‐serving CFO firms disclose bad news earlier and report more conservatively. Results are stronger for firms incorporated in Delaware. Our findings suggest that CFOs respond to personal litigation risk over and above corporate litigation risk.

17

Lenders’ Response to Peer and Customer Restatements

Rebecca Files( University of Texas at Dallas)

Umit G. Gurun(University of Texas at Dallas)

aAbstract:We investigate whether restatements announced by economically related firms influence the contract terms a borrower receives from lenders. A restatement by a major customer firm increases the loan spread of a borrower by 11 basis points, on average. The contagion effects of customer restatements are higher (45 basis points) when a borrower's switching costs are high. Restatements by peer firms in the same industry also increase a borrower's loan spread, and this increase occurs regardless of restatement severity. Moreover, the sensitivity of loan spread to peer restatements is significantly greater when the restating peer firms are also in the bank's lending portfolio, suggesting that a lender's personal experience with restatements in an industry makes it more attuned to the potential implications of these restatements for the borrowing firm. Finally, our results suggest that lenders utilize information from peer restatements to anticipate future restatements by the borrowing firm.

18

Balance Sheet Conservatism and Debt Contracting

Jayanthi Sunder( University of Arizona)

Shyam V. Sunder(University of Arizona)

Jingjing Zhang(McGill University)

Abstract:We study the role of borrowers’ balance sheet conservatism (i.e., conservatism in asset values) in debt contract design. We find that borrowing costs are decreasing in the degree of balance sheet conservatism, and this effect is stronger for firms with lower credit quality. This is consistent with balance sheet conservatism reducing lenders’ uncertainty about the liquidation value of assets, thus facilitating the ex ante screening of borrowers. We predict that better ex ante screening also reduces the need for ex post monitoring, and find that balance sheet conservatism is associated with less restrictive covenant terms. Further, we find that asymmetric timeliness in earnings is associated with lower borrowing costs only when balance sheet conservatism is not high. This result suggests that lenders appear to recognize the constraining effect of high balance sheet conservatism on future conservatism in earnings.

19

The Real Effects of Real Earnings Management: Evidence from Innovation

Frederick L. Bereskin( University of Delaware)

Po‐Hsuan Hsu(University of Hong Kong)

Wendy Rotenberg(University of Toronto)

Abstract:We examine the consequences of real earnings management from an innovation perspective and investigate the patent output of firms likely to be managing earnings through altering their R&D expenditures. We find that R&D cuts related to earnings management lead to fewer patents, less influential patent output, and lower innovative efficiency compared to other R&D cuts. Our results thus suggest that real earnings management may obstruct firms’ technological progress and highlight the potential costs of managerial manipulation of R&D expenditures to alter reported earnings.

20

Is Real Earnings Smoothing Harmful? Evidence from Firm‐Specific Stock Price Crash Risk

Inder K. Khurana( University of Missouri–Columbia)

Raynolde Pereira(University of Missouri–Columbia)

Eliza (Xia) Zhang(University of Washington Tacoma)

Abstract:This study examines whether and when real earnings smoothing influences firm‐specific stock price crash risk. Using a sample of U.S. public firms for the years 1993 through 2014, we find real earnings smoothing to be positively associated with firm‐specific stock price crash risk. This finding is consistent with the view that real earnings smoothing helps managers withhold bad news, keep poor‐performing projects, conceal resource diversion, and engage in ineffective risk management, which increases crash risk. Further, we find a stronger relation between crash risk and real earnings smoothing when firm uncertainty is higher, product market competition is lower, and balance sheet constraint is higher. Overall, our study suggests that real earnings smoothing destroys shareholder value in that it increases stock price crash risk.

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