We examine how client importance affects judgment conservatism depending on auditors’ career concerns. We argue that auditors will interpret being assigned to a client of major importance as a more powerful signal of their promotion chances under strong competition than under weak competition for advancement and, hence, that they will consider their promotion opportunities to a greater extent […]
Empirical analysis of factors influencing delay in article acceptance in accounting journals
Using a sample of articles published in top accounting journals, the researchers estimate a multivariate model and find empirical evidence of factors influencing delay in article acceptance. Acceptance delay is measured as the time from article submission to acceptance. They find that article length and journal workload are significantly and positively associated with acceptance delay, […]
Leveraging stakeholder engagement for market value growth: Empirical evidence on sustainable development leadership in Europe
This study analyzes the impact of sustainable development leadership on firm performance. The context of the empirical analysis is the European region between 2010 and 2018. Sustainable development leaders are defined as the firms included in the Dow Jones Sustainability Index for Europe. To control for endogeneity problems caused by self-selection bias in the sample, […]
Using Q methodology to open the “black box” of corporate governance
Corporate governance (CG) scholars have long expressed concern over mainstream research’s theoretical and methodological limitations, which often rely on oversimplified “input and output” understandings that focus solely on achieving an optimal balance between variables. This approach is particularly problematic because it tends to prioritize the narrowly defined financial interests of shareholders, leading to an overabundance […]
Thirty Years of Village Corruption Research: Accounting and Smart Villages for Village Sustainability as Future Research Direction
As the research on national corruption continues to expand, village corruption research has gained attention in the public eye in the last 10 years. A growing number of researchers have called for a more extensive discussion on village corruption. In response, this paper conducts a comprehensive review of village corruption research to portray the trend […]