【The Accounting Review】每天一篇（abstract），日有所进

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收藏 2011-06-05

关注 follow me 很久了。却一直没有跟上队伍。原因有很多，但很重要的一点在于，心底始终有个声音在回荡，“读了又没什么用，何必浪费那么多时间”。我也知道这种想法不对，但奈何始终挥之不去。
忽然突发奇想，何不将英语学习和专业文献阅读结合起来。一方面提高了英语水平，同时又能很好的把握本专业的研究前沿。这样，这种阅读就变成了“学习和工作”的一部分，而非是“课外活动”。再也没有逃脱的理由了。
于是，我选择了会计领域最顶尖的刊物【the accounting review】，争取每天贴一篇，同时尽量翻译或给出要点。以此方式督促自己，也为有需要的同仁提供一点便利。
本人能力有限，属于“亟待提高”阶段。欢迎各位高人拍砖，并多多赐教。
另，未发现本版版规，不知该贴是否违规，故诚惶诚恐。还请斑竹多多支持，先行谢过了。

Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting DecisionsThe

Accounting Review 86 (3), 747 (2011);
doi: 10.2308/accr.00000045

Christopher P. Agoglia
University of Massachusetts Amherst
Timothy S. Doupnik
University of South Carolina
George T. Tsakumis
Drexel University

Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
会计准则的原则导向与规则导向：标准的准确性和审计委员会强度对财务报告决策的影响
Recent accounting scandals have resulted in regulatory initiatives designed to strengthen audit committee oversight of corporate financial reporting and have led to a concern that U.S. GAAP has become too rules-based.
近期的会计丑闻引发了旨在强化审计委员会对公司财务报告负责的监管行动，并导致了对美国公认会计准则是否已经过于规则导向的忧虑。
We examine issues related to these initiatives using two experiments.
我们使用两个实验检验与上述（监管）行为相关的事宜。
CFOs in our experiments exhibit more agreement and are less likely to report aggressively under a less precise (more principles-based) standard than under a more precise (more rules-based) standard.
与更准确的标准环境（更偏向于规则导向）相比，我们实验中的CFO在标准欠准确（更偏向于原则导向）的环境下表现出更多的一致性和更少的进行激进报告的可能性。
Our results also indicate that CFOs applying a more precise standard are less likely to report aggressively in the presence of a strong audit committee than a weak audit committee.
我们的研究同时表明，相对于弱势的审计委员会，应用更准确标准的CFO在存在强势的审计委员会的情况下，更少可能进行激进报告。
We find no effect of audit committee strength when the standard is less precise.
当标准不太准确时，我们未发现审计委员会强度的影响。
Finally, we find support for a three-path mediating model examining mechanisms driving the effect of standard precision on aggressive reporting decisions.
最后，我们为建立三维中介模型检验机制解释准则准确性对激进报告决定的影响程度提供支持。
These results should be of interest to U.S. policymakers as they continue to contemplate a shift to more principles-based accounting standards (e.g., IFRS).
研究结论对美国政策制定者是有益的，他们将继续思考更多地向规则导向会计准则转换。

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雪鹤

2011-6-5 13:30:14

The " two experiments" are good examples!

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wusi126

2011-6-5 13:38:13

怎么来了个follow us了呵呵楼主自创的特辑吗饿支持一下

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旷野的呼唤

2011-6-8 09:25:37

Internal Controls and Conditional Conservatism

The Accounting Review 86 (3), 975 (2011);

Beng Wee Goh
Singapore Management University
Dan Li
Tsinghua University

ABSTRACT: This study examines the relation between internal controls and conditional conservatism (“conservatism”), also referred to as timely loss recognition. Using a sample of firms that disclose material weaknesses (MWs) in internal controls under the Sarbanes-Oxley Act (SOX), we find a positive relation between internal control quality and conservatism. Specifically, firms with MWs exhibit lower conservatism than firms without such weaknesses. Further, firms that disclose MWs and subsequently remediate these weaknesses exhibit greater conservatism than firms that continue to have MWs. Overall, these results are consistent with strong internal controls acting as a mechanism that facilitates conservatism. Our study contributes to the literature on the reporting effects of strong versus weak internal controls.
©2011 American Accounting Association
History: Submitted January 2009; accepted October 2010; published 1 April 2011
Permalink: http://link.aip.org/link/ACRVAS/v86/i3/p975/s1

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DerekHuang

2011-6-9 11:37:08

谢谢楼主给出的翻译！
我也要坚持学习。

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shirui0708

2012-11-15 09:51:31

楼主，怎么能在The Accounting Review 搜到想要的文献呢？输入keyword以后找到的都不是想要的呢，求教！！！谢谢！！

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