Can Investor Expectation Predict Future Firm Performance?
Are there hidden ways to infer private performance expectations based on information acquisition data? Michael S. Drake (Brigham Young University), Bret A. Johnson (George Mason […]
Accounting
Making sense of auditor tacit knowledge
Tacit knowledge in inexperienced auditors has become valued by audit firms, particularly when they are supervised by experienced auditors who possess a high degree of […]
Extinction Prevention: Accountants Wanted.
Accounting has the potential to contribute to preventing extinction, according to Jill Atkins (University of Sheffield) and Warren Maroun (University of the Witwatersrand). They present […]
There is more than technical trends
Why do individual investors disregard accounting information? The roles of information awareness and acquisition costs Elizabeth Blankespoor (Foster School of Business), Ed deHaan (Foster School […]
Why do politicians intervene in accounting regulation? The role of ideology and special interests
TRR 266 researchers Jannis Bischof and Holger Daske, together with Christoph Sextroh, analyzed public statements of U.S. Congress members to determine the influence of politicians […]
Guiding through Corona – the 2020 outlook of German firms
Most firms were just fine towards the beginning of 2020 and their CEOs and CFOs were preparing to release their 2019 numbers and provide outlooks […]
An investigation of auditors’ judgments when companies release earnings before audit completion
Releasing annual earnings prior to the completion of auditing, is common practice in most U.S. public companies, according to the latest insights into financial reporting […]
Does past performance matter?
Current-period performance at firms influences investors’ beliefs on whether it is accurate for managers to apply an optimistic strategy for the future, according to insights […]