Leveraging job demands-resources (JD-R) theory, we investigate two mechanisms to reduce accountants’ end-of-day fatigue during busy season. We conduct a field study of public accountants during normal and busy season work periods, collecting bi-daily logs to examine whether the use of...

This paper contributes to the contentious debate on the implications of robot penetration by examining corporate resource adjustments through the lens of cost behavior. We document robust and causal evidence that firms in industries more exposed to robots exhibit a lower asymmetry in operating...

This study contributes to the intellectual capital (IC) area of literature by investigating the impact of IC on the firm’s financial performance of two main sectors in the Bahrain Bourse, financial and service sectors, during five years, 2013–2017. The study employs canonical correlation...

We use large detailed data on individual auditor employment to examine the antecedents of turnover decisions and subsequent career paths of diverse individuals in public accounting – namely women and racial minority groups (Asian, Black, and Hispanic). Consistent with the principle of...

The US Congress introduced the Patent Pilot Program (PPP) in 2011, which allowed judges with expertise (as opposed to randomly selected judges) to preside over more patent cases to facilitate efficient ruling. We find firms in counties subject to the PPP increased patent-based innovation by...

We identify endogenously formed same-race audit pairings based on the estimated race of audit partners and auditee executives in the nonprofit sector and show that these pairings occur at a significantly greater than random frequency. Using within auditor-year variation, we find that same-race...

Long CEO tenure can harm firm performance even after the CEO is replaced. We analyze this issue by conditioning post-turnover firm performance on the length of the preceding CEO’s tenure. Identification comes from instrumenting sudden CEO deaths as an exogenous shock to tenure length. We find...

Conventional financial accounting information is slanted in favour of certain economic interests. This paper argues in favour of accounting information capturing and showing relevant aspects of the economic-social situation, and of decision-making based on it allowing for decisions to be taken...

Der vorliegende Beitrag untersucht die Wirkung von unternehmerischen Work-Life Balance Initiativen fuer die emotionale Bindung der Mitarbeiter zum Unternehmen, d. h. das organisationale Commitment von Mitarbeitern im Kontext der Unternehmensberatung. Dazu wurde eine Untersuchung mit insgesamt...

(VF)Au moyen d’une enquête quantitative, le métier de contrôleur de gestion est appréhendé en termes de missions, d’image et de compétences. Deux types de postes, les techniciens et les conseillers, ont été identifiés. L’existence d’une mission d’adaptation des outils aux...