Certified Management Accountants Research Articles

Cost and Management Accountancy Beyond Financial Reporting: Catalysts of Sustainable Socioeconomic Development

This essay explores the transformative role of cost and management accountancy profession and Cost and Management Accountants (AKA Certified Management Accountants ) in pursuit of economic vibrancy of a nation under competitive economic environment. While traditionally associated with financial reporting, Cost and Management Accountants(CMAs) have been evolved into strategic partners, contributing to multifaceted aspects of organizational effectiveness. Research findings highlight their expanding responsibilities in areas such as strategic decision-making, cost management, risk mitigation, performance evaluation, innovation, policy formulation, and a global perspective. These multifunctional roles have been corroborated by renowned institutions and experts, demonstrating the significance of CMAs and Cost and Management Accountancy Profession worldwide in shaping economic growth. By actively involving CMAs in decision-making processes and policy formulation, India can leverage their expertise to drive efficiency, competitiveness, and sustainable growth. Their global perspective further positions them to facilitate international business activities, bolstering significant positions in the global economy. Recognizing and empowering cost and management accountancy profession and CMAs by default is crucial for global economies in general and particularly emerging economies’ aspiration to become economically vibrant nations.

Super Papers Private Limited: preparation of operating budgets

Learning outcomes Through this case, participants will be able to: ▪ understand the different approaches to preparing operating budgets; ▪ classify the costs based on traceability to its cost centres; ▪ understand the difference in budget preparation and its analysis under different cost centres; ▪ put together the required information, identify the format and prepare major operating budgets; and ▪ evaluate operating budgets and give suggestions to the company based on budget analysis. Case overview/synopsis This case is about a manufacturing company that is going to introduce a budgeting system. It highlights the process of information collecting from key employees for budget preparation. This case also deals with various decisions to be made during the implementation of the new system such as the context of budgets, cost units and sequence of budgets.This case will help students to enhance their understanding of the operating budgets. The students will able to visualize the difficulty faced by companies to implement a new system. Complexity academic level This case is applicable in the courses such as Master of Business Administration, Master of Commerce or other postgraduate studies. This can also be discussed in professional courses such as Chartered Accountants, Certified Management Accountants, Company Secretaries, Institute of Cost and Works Accountants of India and Chartered Financial Analysts. Supplementary materials Teaching Notes are available for educators only. Subject code CSS 1: Accounting and Finance.

A Study to Examine the Behavioral Intentions of Practitioners to Use Forensic Accounting Technique as Fraud Detection and Prevention Mechanism in India

The rising number of frauds in the recent years and the authorities' inability to combat fraud has brought the concept of Forensic Accounting (FA) in limelight. FA is the branch of accounting that investigates fraud. The primary objective of this study is to look into practitioners' intentions to employ various FA approaches for fraud detection and prevention in India. The study has been conducted in the North region, and the population for this study include the practitioners in accounting fields, Certified Public Accountants (CPAs), Chartered Accountants (CAs), Association of Certified Chartered Accountants (ACCAs),Certified Management Accountants (CMAs), and Lawyers. Snowball sampling technique was used for data collection. For this study, structured questionnaire was used to collect the data and further SMART PLS was used to analyze the data.

The COVID-19 outbreak in Sri Lanka: A synoptic analysis focusing on trends, impacts, risks and science-policy interaction processes

The Global Response to Infectious Diseases [GRID] index was introduced based on a research study commissioned by the Institute of Certified Management Accountants, Australia. The index was created to rank countries across the globe taking into account the effectiveness and efficiency of leadership and preparedness of health systems in each country in managing the COVID-19 pandemic [9]. In April 2020 Sri Lanka ranked 10th in the GRID index thus, achieving global recognition for its response to the pandemic [9]. This paper provides an analysis of Sri Lanka's response to the 1st wave of COVID-19, particularly focusing on three aspects: 1) trends and impacts; 2) risk governance and 3) science policy interaction. In exploring the trends and impacts of the COVID-19 outbreak in the country, the present paper discusses the health and socio-economic impacts and how these impacts were reported. With regard to the aspect of risk governance, attention has been paid to the manner in which risk knowledge, risk assessment, communication and advocacy and monitoring with early warning were utilised in managing the pandemic situation in the country. Further, the aspect of science policy interaction has been examined with reference to the way science and expertise were mobilized for decision-making and the data and evidences-related challenges faced in countering the virus outbreak in the country. The main objective of the present paper is to provide insights to national policy-makers on the way COVID-19 affected Sri Lanka, and how the crisis was managed and governed.

Accountants’ satisfaction following unification of Canadian accounting bodies

PurposeThis paper aims to assess the levels of satisfaction of legacy designation accountants, namely, Chartered Accountants (CAs), Certified General Accountants (CGAs) and Certified Management Accountants, under the new Chartered Professional Accountants (CPA) banner; to measure differences in satisfaction among the three designations; and to identify the factors associated with the levels of satisfaction.Design/methodology/approachA 30-item questionnaire was designed, pilot tested for face validity and further tested for reliability using a Cronbach’s alpha. The questionnaire consisted of three parts: sociodemographic questions, bipolar questions to fit the SERVQUAL model of satisfaction and questions about professional identity and general perceptions of the new CPA organization.FindingsLegacy accountants in Ontario had a lower level of satisfaction than they expected before unification. A pre- and post-unification comparison found statistically significant differences on all five dimensions of the SERVQUAL model and on overall service. Responses to questions about professional identity and general perceptions of the new organization were mixed. An analysis of variance test revealed a statistically significant difference in satisfaction between CAs and the two other designations – CAs were the least satisfied. A varimax rotated factor analysis indicated that the SERVQUAL’s five dimensions appear to be good predictors of service quality.Research limitations/implicationsMerging professional cultures can be as challenging as merging companies. Increased membership volume needs to translate into additional benefits and services. As indicated by the respondents, the new CPA entity has much work to do, particularly with the former CAs.Originality/valueThis is the first study to examine satisfaction, specifically following the merger of the three accounting designations.

Merging the Profession: A Social Network Analysis of the Consolidation of the Accounting Profession in Canada

AbstractThe merger of Chartered Accountants (CAs), Certified General Accountants (CGAs) and Certified Management Accountants (CMAs) in Canada to create the Chartered Professional Accountant (CPA) designation is analyzed, using social network theory. The analysis examines the conversion of market power into political power through the legislative apportionment of council seats among the three legacy bodies. It then documents how political power affects the hiring of former senior association staff from each of the three predecessor bodies to run the merged association. Social network theory suggests that these appointments could be used to fill “structural holes” to ensure effective integration of the profession postmerger or could be used by those gaining political power within the network to reinforce their control over the merged association. The analysis shows that (i) the legislation consolidating the profession converted the market dominance of the former CAs into political dominance, (ii) former CA institute executives were disproportionately appointed to run CPA associations, and (iii) in some provinces, no connection to the knowledge base of other legacy bodies through staff appointments at an executive level was maintained. The results raise concern about the loss of social capital through the hiring process and the effects of the continued use of political power to structure the merged association on the profession's stability and resilience given the diversity of its members.

Trust, Organizational Justice, and Whistleblowing: A Research Note

W histleblowing as a means of deterring fraud has gained more acceptance in the last ten years. For example, the Sarbanes Oxley Act of 2002 requires publicly traded companies to have a confidential whistleblowing mechanism in place. More recently, during the aftermath of the Madoff scandal, the SEC established a whistleblower hotline. Additionally, the Dodd-Frank Act of 2010 adds retaliation protections for those individuals reporting fraud to the SEC. Organizations are best served by whistleblowing when fraud is reported internally (Miceli, Near, Rehg, and Van Scotter 2012). When fraud is reported internally, a company has the ability to rectify the situation without a loss of reputation. The academic literature is supportive of whistleblowing as improving corporate governance (Bowen, Call, and Rajgopal 2010). The literature has also offered suggestions on how to make the internal whistleblowing process more amenable to employees. Seifert, Sweeney, Joireman, and Thornton (2010) suggest that fair processes provided by organizational justice encourage employees to come forward. However, while Seifert et al. (2010) find that improved organizational justice increases the likelihood of whistleblowing, the literature has not fully explored the specific mechanisms connecting these two constructs. We extend the findings of Seifert et al. (2010) by examining whether trust provides a mechanism connecting organizational justice to the likelihood of whistleblowing. We hypothesize and find that supervisor trust and organizational trust mediate the relationship between organizational justice and the likelihood of whistleblowing, using some additional data and much of the same data examined in Seifert et al. (2010).

Older professional workers and continuous learning in new capitalism

Amidst projected shortages of skilled workers, policy measures to retain older workers in employment include increasing their participation in learning. However, the few studies produced to date examining older workers’ learning suggest complexities not recognized in human capital conceptions of skill development and assumptions of declining seniors’ participation. To build on these studies, particularly in older professionals’ learning, which has received little attention despite concerns regarding professional transitions in a knowledge economy, this article examines older professionals’ approaches to and conceptions of learning. The study involved 816 accountants’ survey responses and 60 interviews with older (50+) Certified Management Accountants in Canada. Far from withdrawing from learning, these older professionals are particularly focused in what, when and how they engage. Their enactments are complex, and demonstrate ambivalences related to discourses of both age and learning. More fundamentally, they negotiate the various pressures associated with new capitalism strategically: deliberately complying with some, refusing others, and generally resisting subjectification either as excluded ‘older workers’ or as continuous learners.

Understanding Why and How Some Chartered Accountants Object to the Proposed Merger of the Three Accounting Professions in Canada

AbstractThis study examines the objections of some chartered accountants (CAs) to the recently proposed merger of the three accounting professions in Canada. An exploratory content analysis was conducted to investigate CAs' discussions on the online forum set up by the three accounting bodies. The results suggest that CAs viewed themselves narrowly as: (1) someone who passed the Uniform Evaluation (UFE), (2) much different from or superior to certified management accountants (CMAs) and certified general accountants (CGAs), and (3) validated by third parties (such as international counterparts) and external factors (such as job market opportunities). As a result, the proposed merger was seen as a threat to their professional identities. CAs also perceived unfairness of the merger process and the leadership of their institute. These factors together were found to have influenced CAs' objections, which were manifested in multiple levels of resistant behavior toward different targets. Implications for practice are also discussed.

Learning among Older Professional Workers: Knowledge Strategies and Knowledge Orientations

A growing body of research and policy focused on ‘older workers’ is attempting to address perceived concerns that older workers’ skills are declining, along with their participation in employment and in employment-related learning opportunities. The discussion here seeks to contribute to this research. Its focus is the learning of older professional workers, about comparatively little has been published. The article presents research conducted in Canada involving 60 personal interviews with older Certified Management Accountants (CMAs). This qualitative study was designed to understand older professionals’ participation in learning through their reports not only of when, how and why they participated in specific learning activities, but also through their stories of practice and work, their understandings of knowledge, and how they view themselves as knowers and as knowledge workers. The findings showed that older CMA professionals appeared to position themselves deliberately as knowers, performing particular knowledge orientations aligned with their work priorities, and to resent external provisions for and assessments of their ‘learning’. Four orientations appeared most prominently, which are here described as ‘consolidating’, ‘outreaching’, ‘re-positioning’, and ‘disengaging’. The concluding section argues that far from withdrawing from learning, these older professionals are particularly strategic in what, when and how they engage. In fact most are astute in employing diverse strategies and resources in knowledge development, according to the knowledge orientation they adopt in their practice. These understandings may suggest ways to more effectively recognise and support older professionals’ learning in organizations and professional associations.

Dimensions Of Ethics For Management Accountants

The current code of ethics, which was adopted in 1983, provides general guidance, however, it does not operationally define what specific behaviors are considered to be ethical or unethical. This study defines the operational dimensions of ethics for professional management accountants. Interviews were held with twenty-five certified management accountants (CMAs) and resulted in an empirical definition of ethics consisting of seven dimensions and 330 specific behaviors. Next, the content of the definition of ethics for management accountants was validated by a mail survey. Finally, this studys resulting definition was compared with the current code of ethics.

Mentoring, Career Plateau Tendencies, Turnover Intentions And Implications For Narrowing Pay And Position Gaps Due To Gender Structural Equations Modeling

This study analyzed responses to career-related questions from a survey of experienced Canadian Certified Management Accountants (CMAs), relative experts in the field of management accounting, to address how mentoring affects turnover intentions and career plateau tendency of male and female accounting professionals in industry. In this regard, we used structural equations modeling to build and test a framework illustrating the impact of mentoring and career-related factors. Results indicate that fostering a mentoring environment within an organization can strengthen CMAs perceptions of their careers and employers. Mentoring has also been suggested to enhance womens opportunities to advance in organizations and help women break the glass ceiling. Analyses of data relating to compensation in 2007 and 2009 for a sample of female and male CEOs and operating performance of companies led by these CEOs for these years indicate that, that compensation gaps due to gender appear to be narrowing at the top management level.

Objectivity: A Redundant Dimension Of The Management Accountants Code Of Ethics

A Hallmark of any profession is the presence of a Code of Ethics which can be defined and defended The National Association of Accountants Code of Ethics sets standards for practicing management accountants and students aspiring to become management accountants. This study empirically evaluated the content validity of the current code of ethics. Using Flanagans Critical Incident Technique, interviews were held with 25 Certified Management Accountants from major corporations. The data from the interviews were assembled into a mail questionnaire. Based on responses to the questionnaire, six ethical categories and 191 specific behavior describing the categories were identified and validated. The results provide empirical support for the current code of ethics, with the exception of the Objectivity category. There was a lack of consensus regarding behaviors to be classified to the Objectivity category. The results indicate that the Objectivity standards of the current code are obscure and tend to repeat the Integrity standards. Such results raise the question Are the Objectivity standards of the current code of ethics necessary?

The Impact Of Mentoring On Career Plateau And Turnover Intentions Of Management Accountants

<p class="MsoBodyText2" style="text-align: justify; line-height: normal; margin: 0in 0.5in 0pt; tab-stops: .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">The presence of frustrated employees in an organization is likely to have a significant adverse effect on the organization’s operations. Employees faced with a career plateau are likely to exhibit feelings of frustration. Such employees may have a higher tendency to leave the company, increasing employee turnover.<span style="mso-spacerun: yes;">  </span>Using Canadian Certified Management Accountants (CMAs), as subjects, this study examined the effect of mentoring on employee career plateau tendencies and turnover intentions. </span></p><p class="MsoBodyText2" style="text-align: justify; line-height: normal; margin: 0in 0.5in 0pt; tab-stops: .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> </span></p><p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt; tab-stops: 0in .5in 1.0in 1.5in 2.0in 2.5in 3.0in 3.5in 4.0in 4.5in 5.0in 5.5in 6.0in 6.5in;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Survey questionnaires were mailed and responses obtained from 235 CMAs.<span style="mso-spacerun: yes;">  </span>Subjects’ responses were factor analyzed to develop composite scales about CMAs’ perceptions for mentoring (MENTOR), career plateau (PLAT), turnover intentions (EXIT), positive job attributes (PJA), and job satisfaction rate (JSR).<span style="mso-spacerun: yes;">   </span>For hypotheses testing, the means of the scaled values were used in statistical tests of relationships between the measures.</span></p><p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt; tab-stops: 0in .5in 1.0in 1.5in 2.0in 2.5in 3.0in 3.5in 4.0in 4.5in 5.0in 5.5in 6.0in 6.5in;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;"> </span></p><p class="MsoBodyText2" style="text-align: justify; line-height: normal; margin: 0in 0.5in 0pt; tab-stops: .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">Tests indicated that mentoring reduces plateau tendency significantly and significantly lowers turnover intentions even after controlling for career plateau, job satisfaction, and positive job attributes. The results imply that fostering a mentoring environment can reduce career plateau attainment and turnover intentions. Reducing career plateau in turn is likely to have positive impact on organization’s operations. For example, CMAs are often involved in, among other matters, the operational information and financial reporting process.<span style="mso-spacerun: yes;">  </span>Therefore, reducing CMAs’ career plateau tendencies and turnover intentions could improve the quality of an organization’s financial reporting process.</span></p>

Discussion of "Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan"*

Contemporary Accounting ResearchVolume 26, Issue 2 p. 393-402 Discussion of "Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan"* E. Michael Bamber, E. Michael Bamber University of GeorgiaSearch for more papers by this authorLinda Smith Bamber, Linda Smith Bamber University of GeorgiaSearch for more papers by this author E. Michael Bamber, E. Michael Bamber University of GeorgiaSearch for more papers by this authorLinda Smith Bamber, Linda Smith Bamber University of GeorgiaSearch for more papers by this author First published: 18 January 2010 https://doi.org/10.1506/car.26.2.3Citations: 47 * Accepted by Michael Willenborg. An earlier version of this paper was presented at the 2005 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants, the Certified General Accountants of Ontario, the Certified Man-agement Accountants of Ontario, and the Institute of Chartered Accountants of Ontario. We thank Michael Willenborg (associate editor) for giving us the opportunity to discuss this paper. We have benefited from helpful comments by Orie Barron, Jeremy Griffin, and Isabel Yanyan Wang. AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume26, Issue2Summer 2009Pages 393-402 RelatedInformation

An Exploratory Analysis of the Importance of Management Accounting Tools in the GCC Countries

This article uses a survey of Certified Management Accountants (CMA) in the six Arab Gulf Cooperation Council (GCC) countries to examine the importance that CMAs place on a number of management accounting practices for the efficient operation of their business and to determine the degree of adoption of that management accounting practice by their organization. The findings indicate a large discrepancy between what accountants consider effective management accounting tools and the use of those tools by their companies’ senior management team. Evidence suggests that companies in the GCC rely on the traditional management accounting practices rather than the more recently developed tools. In addition, the management accountants of GCC companies feel that it would be more important for their businesses to emphasis a range of non‐financial tools as well as to adopt a more strategic management focus using tools.

Competition for Andersen's Clients*

Contemporary Accounting ResearchVolume 25, Issue 4 p. 1099-1136 Competition for Andersen's Clients* Mark Kohlbeck, Mark Kohlbeck Florida Atlantic UniversitySearch for more papers by this authorBrian W. Mayhew, Brian W. Mayhew University of Wisconsin, MadisonSearch for more papers by this authorPamela Murphy, Pamela Murphy Queen's UniversitySearch for more papers by this authorMichael S. Wilkins, Michael S. Wilkins Texas A&M UniversitySearch for more papers by this author Mark Kohlbeck, Mark Kohlbeck Florida Atlantic UniversitySearch for more papers by this authorBrian W. Mayhew, Brian W. Mayhew University of Wisconsin, MadisonSearch for more papers by this authorPamela Murphy, Pamela Murphy Queen's UniversitySearch for more papers by this authorMichael S. Wilkins, Michael S. Wilkins Texas A&M UniversitySearch for more papers by this author First published: 15 January 2010 https://doi.org/10.1506/car.25.4.6Citations: 48 * Accepted by Michael Willenborg. An earlier version of this paper was presented at the 2006 Contemporary Accounting Research (CAR) Conference, generously supported by the Canadian Institute of Chartered Accountants, the Certified General Accountants of Ontario, the Certified Management Accountants of Ontario, and the Institute of Chartered Accountants of Ontario. The authors would like to thank participants in workshops at the 2006 CAR Conference, Universities of Tennessee and Wisconsin — Madison, Michigan State University, Texas A&M University, the 2006 Annual Meeting of the American Accounting Association, and the 2006 Southeast Annual Meeting of the American Accounting Association for their comments. We also appreciate comments from the associate editor, Michael Willenborg, two anonymous reviewers, the CAR Conference discussants, Joe Weber and Sundaresh Ramnath, Rajiv Banker, Marilyn Johnson, Karla Johnstone, Ling Lei, Tom Linsmeier, Terry Neal, Kathy Petroni, K. Ramesh, and Holly Skaife. AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume25, Issue4Winter 2008Pages 1099-1136 RelatedInformation

Discussion of “Competition for Andersen's Clients”*

Contemporary Accounting ResearchVolume 25, Issue 4 p. 1137-1146 Discussion of “Competition for Andersen's Clients”* Sundaresh Ramnath, Sundaresh Ramnath University of MiamiSearch for more papers by this authorJoseph P. Weber, Joseph P. Weber Massachusetts Institute of TechnologySearch for more papers by this author Sundaresh Ramnath, Sundaresh Ramnath University of MiamiSearch for more papers by this authorJoseph P. Weber, Joseph P. Weber Massachusetts Institute of TechnologySearch for more papers by this author First published: 15 January 2010 https://doi.org/10.1506/car.25.4.7Citations: 4 * Accepted by Michael Willenborg. An earlier version of this paper was presented at the 2006 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants, the Certified General Accountants of Ontario, the Certified Management Accountants of Ontario, and the Institute of Chartered Accountants of Ontario. The authors thank Michael Willenborg and Ryan LaFond for their thoughtful comments and insights on the paper. AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat Citing Literature Volume25, Issue4Winter 2008Pages 1137-1146 RelatedInformation

Accounting Discretion, Corporate Governance, and Firm Performance*

Contemporary Accounting ResearchVolume 25, Issue 2 p. 351-405 Accounting Discretion, Corporate Governance, and Firm Performance* Robert M. Bowen, Robert M. Bowen University of WashingtonSearch for more papers by this authorShivaram Rajgopal, Shivaram Rajgopal University of WashingtonSearch for more papers by this authorMohan Venkatachalam, Mohan Venkatachalam Duke UniversitySearch for more papers by this author Robert M. Bowen, Robert M. Bowen University of WashingtonSearch for more papers by this authorShivaram Rajgopal, Shivaram Rajgopal University of WashingtonSearch for more papers by this authorMohan Venkatachalam, Mohan Venkatachalam Duke UniversitySearch for more papers by this author First published: 15 January 2010 https://doi.org/10.1506/car.25.2.3Citations: 266 * Accepted by Peter Easton. An earlier version of this paper was presented at the 2006 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants, the Certified General Accountants of Ontario, the Certified Management Accountants of Ontario, and the Institute of Chartered Accounants of Ontario. The authors gratefully acknowledge helpful comments and suggestions offered by two anonymous referees, Peter Easton (editor), Patty Dechow, Mark DeFond, Hemang Desai, Ron Dye, Jennifer Francis, Wayne Guay (the discussant), Rebecca Hann, Michelle Hanlon, Hamid Mehran, D. J. Nanda, Karen Nelson, Per Olsson, Scott Richardson, Katherine Schipper, Terry Shevlin, Doug Skinner, K. R. Subramanyam, and workshop participants at Duke University, University of Southern California, Washington University at St. Louis, 2003 Summer Symposium at the London Business School, 2003 European Finance Association meetings at Glasgow, 2003 Financial Economics and Accounting conference at Indiana University, Bloomington, and the 2004 mid-year Financial Accounting and Reporting Section (FARS) meetings at Austin. We thank Li Xu and Mark Evans for research assistance. We acknowledge financial support from the PricewaterhouseCoopers and Alumni Professorship, the Herbert O. Whitten Professorship, the Accounting Development Fund, and the Business School Research Fund, all at the University of Washington, and the Fuqua School of Business, Duke University. AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume25, Issue2Summer 2008Pages 351-405 RelatedInformation

Discussion of “Accounting Discretion, Corporate Governance, and Firm Performance”*

Contemporary Accounting ResearchVolume 25, Issue 2 p. 407-413 Discussion of “Accounting Discretion, Corporate Governance, and Firm Performance”* Wayne R. Guay, Wayne R. Guay University of PennsylvaniaSearch for more papers by this author Wayne R. Guay, Wayne R. Guay University of PennsylvaniaSearch for more papers by this author First published: 15 January 2010 https://doi.org/10.1506/car.25.2.4Citations: 6 * Accepted by Peter Easton. An earlier version of this paper was presented at the 2006 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants, the Certified General Accountants of Ontario, the Certified Management Accountants of Ontario, and the Institute of Chartered Accounants of Ontario. I thank John Core for comments and suggestions. AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Citing Literature Volume25, Issue2Summer 2008Pages 407-413 RelatedInformation