出品@会计学术联盟(ID：KJXSLM)，知名SSCI期刊速递专栏；信息来源：EAR官网；推荐人：北京理工大学珠海学院布莱恩特项目助理教授孙翾(Sean)；本期编辑：王建洋 长春工业大学会计学本科 大三；欢迎联系微信13717527221，提供优质学术信息。。转载请在注明：转自会计学术联盟(ID：KJXSLM)，谢谢！
孙翾 博士
孙翾(Sean)，男， 北京理工大学珠海学院布莱恩特项目助理教授。新西兰梅西大学会计博士毕业。中国注册会计师协会非执业会员 （CICPA），会计学术联盟学术服务委员会委员，会计学术联盟"优秀会计学子暑期科研训练营"导师组成员。
Sean博士主要研究方向为国际会计审计，财务报告质量，公司治理，企业社会责任等。目前已发表多篇SSCI文章，其中三篇文献综述类论文：《Determinants and consequences of auditor-provided tax services: A systematic review of the international literature》；《Board tenure: A review》；《Determinants of auditor choice: Review of the empirical literature》
往期Sean博士学习推荐：基于文献综述和元分析视角『国外审计领域』文献 List (60篇)
European Accounting Review
Volume 31, 2022 - Issue 1:
Literature Reviews in Accounting
European Accounting Review ( EAR ) is an international scholarly journal of the European Accounting Association (EAA). Devoted to the advancement of accounting knowledge, EAR provides a forum for the publication of high-quality accounting research manuscripts. The journal acknowledges its European origins and the variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasizes openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies, and styles of conducting that research. EAR is global in scope and welcomes submissions relating to any country or region as long as their relevance to an international audience is clearly communicated.Short Selling: A Review of the Literature and Implications for Future Research
Accounting for Institutional Work: A Critical Review
Audit Firm Culture: Recent Developments and Trends in the Literature
Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Tax payer Response Model
Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix
Is Neuroaccounting Taking aPlace on the Stage? A Review of the Influence of Neuroscience on Accounting Research
Consequences of Interim Reporting: A Literature Review and Future Research Directions
Emotions in Accounting: A Review to Bridge the Paradigmatic Divide
Real Effects of Corporate Taxation: A Review
1. Short Selling: A Review ofthe Literature and Implications for Future ResearchHaiyanJiang*, Ahsan Habib** and Mostafa Monzur Hasan**Departmentof Accounting and Corporate Governance, Macquarie University, Sydney, Australia*Schoolof Accountancy, Massey University, Auckland, New ZealandAbstract: This systematic literature review critically analyzes studies on the determinants of short selling and the implications for information distribution, real economic decisions, financial reporting, and external auditing. We select and review studies within a research framework, identifying two of the most important areas in the literature: short sellers as important information intermediaries and short sellers’ influence on accounting, auditing, and other corporate decisions as the ‘spillover effect’ of the information distribution. Of the two, the former has a strong emphasis on financial markets, whereas the latter extends this traditional topic in finance to financial economics, corporate governance, and accounting. Our review highlights that, although short seller suse both private information and public information in selecting stocks for shorting, we know little about how they use private and non-financial information to influence managerial economic decisions and firms’ financial reporting decisions. In discussing potential future research, we emphasize that penetrating the information ‘black box’ and positioning research regarding the information that short sellers use and how they use it are necessary to advance the short-selling literature.
2. Accounting for Institutional Work: A Critical Review
∗Alliance Manchester Business School, University of Manchester,Manchester, UK∗∗NHH – Norwegian School of Economics, Bergen, Norway†TurkuSchool of Economics, Turku, FinlandAbstract: This paper offers a review of a rapidly growing body of accounting research, using the concept of institutional work, with an eye to whether and how it has addressed key criticisms levied at this strand of institutional theory. Four sets of criticism of the institutional work perspective, pivoting on it semphasis on such work as an institutionally embedded multi-level phenomenon,the intentions behind institutional work, the relationship between habitual and reflexive agency and its conception of power, are identified. In sofar as accounting research using the concept of institutional work has addressed such criticisms, it has mainly been confined to those emerging within institutional theory whilst much less attention has been paid to criticisms raised by critical management scholars who are less sympathetic to institutional theory. Drawing on recent advances in critical sociology, I advance a framework that addresses these criticisms. In doing so, I discuss the possibilities of imbuing research on institutional work with innate concerns with radical social critique and emancipation. This contributes to a refined understanding of institutional work as a source of change and stability and provides a plat form for turning institutional accounting research into a politically engaged research program underpinned by critical intent.
3. Audit Firm Culture: Recent Developments and Trends in the Literature
CRISTINATHOMAS ALBERTI∗, JEAN C. BEDARD∗, OLOF BIK∗∗ and ANN VANSTRAELEN†,‡∗Accountancy Department, Bentley University, Waltham, US;∗∗Department of Auditing, Assurance, and Control, Nyenrode BusinessUniversiteit, Breukelen, The Netherlands;†Departmentof Accounting and Information Management, Maastricht University, Maastricht,The Netherlands;‡Departmentof Accounting and Finance, University of Antwerp, Antwerp, BelgiumAbstract: This paper synthesizes research on audit firm culture (AFC) over the past decade,reviewing recent developments in research on factors instilling culture inaudit firms, and how culture influences audit quality and auditors’ work attitudes. We develop and apply a three-phase model based on prior research and professional guidance (IAASB, 2014), which maps cultural embedding mechanisms(EMs, visible manifestations and organizational conditions to establishculture), perceptions of existing culture, and consequences of culture. Our synthesis shows that the culture of an audit firm is most oriented toward quality if leadership emphasizes professionalism over commercialism, promotes ethical judgments, and facilitates learning through systems, integration of specialists, and interpersonal interactions among auditors. The research cited shows strong influence on AFC of tone at the top set by leadership, as well as incentives in performance/reward systems. Studies we review generally implycontinued concern for the influence of commercialism on AFC, but future research should investigate whether recent forces (i.e. pressure fromregulators and efforts by the firms) have caused a cultural shift toward professionalism. We close by suggesting opportunities for future research that can strengthen understanding how AFC can be better managed by firms.
4. Tax Misperception and its Effects on Decision Making – Literature Review and Behavioral Taxpayer Response Model
KAYBLAUFUS ∗, MALTE CHIRVI ∗∗, HANS-PETER HUBER ∗∗, RALF MAITERTH∗∗ and CARENSURETH-SLOANE †∗Leibniz University Hannover, Hannover, Germany;∗∗Humboldt University of Berlin, Berlin, Germany;†PaderbornUniversity, Paderborn, Germany and Vienna University of Economics and Business,Vienna, AustriaAbstract: Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 128 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many tax payers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firmlevel. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders.This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.
5. Persuasion in Auditing: AReview Through the Lens of the Communication-Persuasion Matrix
SANAZAGHAZADEH ∗, J. OWEN BROWN ∗∗, LAURA GUICHARD ∗,† ∗Department of Accounting, E.J. Ourso College of Business, LouisianaState University, Baton Rouge, LA, USA∗∗Department of Accounting and Business Law, Hankamer School ofBusiness, Paul L. Foster Campus for Business and Innovation, Baylor University,Waco, TX, USA†Departmentof Accounting, B.I. Moody III College of Business Administration, University ofLouisiana at Lafayette, Lafayette, LA, USA‡CulverhouseSchool of Accountancy, Culverhouse College of Business, University of Alabama,Tuscaloosa, AL, USAAbstract: Weprovide a comprehensive review and synthesis of behavioral experimental literature that examines persuasion in auditing. We organize our review by applying the five Components of Persuasive Communication from the Communication-Persuasion Matrix. Our synthesis identifies two primary contexts in which persuasion attempts occur in the auditing setting: (1) auditors and clients engaging in or coping with others’ persuasive communications; (2)auditors coping with subordinates’ persuasion attempts in working papers. From our analysis, we identify a concentration of prior persuasion research on source, message, and receiver variables, and we develop 26 questions for future research to consider based on gaps we identify in the literature. Our literature review specifies and organizes key features of persuasion in auditing, enhances our understanding of how auditors and clients initiate and respond to persuasive communications, and discusses significant implications for both audit quality and financial reporting outcomes.
6. Is Neuroaccounting Taking a Place on the Stage? A Review of the Influence of Neuroscience on Accounting Research
ANNK. TANK∗ and ANNE M. FARRELL∗∗∗Chair of Management Accounting and Control, University of Stuttgart,Stuttgart, Germany;∗∗Farmer School of Business, Miami University, Oxford, OH, USAAbstract: Insights and technologies from neuroscience research can help accounting scholars more deeply understand how decision-makers physically and cognitively process and react to accounting information and controls. We conduct a systematic review of accounting literature to evaluate whether and how accounting scholars are incorporating neuroscience research into their work and building a field of ‘neuroaccounting.’ To do so, we identify literature that relates accounting research questions to neuroscience research, addresses accounting questions or tasks but has implications for neuroscience or neuroaccounting research, or investigates accounting questions using neuroscience technologies. We then classify that literature into two broad topic areas analogous to the decision-facilitating (how individuals process information) and decision-influencing(how individuals respond to controls) roles of accounting, and map relationships within each topic over time. We observe that literature in accounting is coalescing into a new field, neuroaccounting, in ways that mirror the pattern of development of a similar field, neuroeconomics – indicating that neuroaccounting is indeed taking a place on the stage of behavioral accounting research. Our review provides a framework for future research at the nexus of neuroscience and accounting that provides unique insights into the ‘black box’of cognitive processing in accounting contexts.
7. Consequences of InterimReporting: A Literature Review and Future Research Directions
PETERKAJÜTER∗, ARNE LESSENICH∗, MARTIN NIENHAUS∗∗ and FLORIAN VAN GEMMERN∗∗University of Münster, Münster, Germany∗∗Goethe-University Frankfurt am Main, Frankfurt, GermanyAbstract: This study provides the first comprehensive literature review on interim reporting based on 112 papers published between 1961 and 2020. The review focuses on both the firm-specific consequences (capital market-based and real effects) and externalities of interim reporting. We analyze three primary interim reporting characteristics: (1) frequency, (2) contents, and (3) assurance. The review allows us to summarize the existing literature, reconcile different findings, identify trends in the literature, and present avenues for future research. We observe that investors perceive interim reports to be useful. However, no clear evidence exists for strong capital market-based benefits of higher reporting frequency, such as increases in liquidity. Higher reporting frequency seems to imply stricter monitoring, especially in the absence of other effective monitoring mechanisms. Nonetheless, it can also induce myopic decision-making.More comprehensive reports convey more information at the costs of increases in reporting lags and processing time. Surprisingly, the current literature does not find that interim assurance leads to higher interim report quality.
8. Emotions in Accounting: A Review to Bridge the Paradigmatic Divide
NathalieRepenning, Lukas Löhlein and Utz SchäfferWHU– Otto Beisheim School of Management, Institute of Management Accounting andControl (IMC), Vallendar, GermanyAbstract: This review analyzes the role of emotions in accounting research. Drawing on ananalytical framework that differentiates between joy-, fear-, anger- and sadness-based emotions, we disentangle the bidirectional dynamics between emotions and accounting, and show how accounting both conditions and isconditioned by emotions. In this way, we demonstrate how an emotional turn in accounting scholarship challenges and expands our understanding of financial accounting, management accounting, and auditing. In addition, we raise awareness about the performative role of ontological and epistemological positions in accounting research on emotions. We find that scholars from different paradigmatic traditions mostly acknowledge each other's work, but often miss the opportunity to fully embrace it. By illustrating the productive insights that emerge from a stronger inter-paradigmatic engagement, we draw attention to the necessity (and excitement) of crossing the great divide. We conclude by outlining avenues of future research on emotions in accounting.
9. Real Effects of Corporate Taxation: A Review
WHU– Otto Beisheim School of Management, Vallendar, GermanyAbstract: In this study, I review the empirical literature on the real effects of corporate taxation. I define real effects broadly as firms' investment responses,corporate risk taking, capital structure choices, and aggregate outcomes suchas GDP growth. I base my analysis on 79 empirical studies on the investment effects of corporate taxation and contrast these results to the oreticalpredictions. Consistent with theory, there seems to be a consensus that higher corporate tax rates reduce corporate investment, foreign direct investment(FDI), aggregate growth, and innovation. Similarly, many papers examine bonus depreciation, which consistently increases investment. At the same time, thereis little evidence on the employment effects of corporate taxes and on the roleof several tax base elements in shaping investments. Importantly, the role of tax avoidance (opportunities) in the tax effect on investment has received very little attention from the empirical literature over the past two decades. I also derive several other potential avenues for future research.
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