Financial Accounting is a complex system framed and enforced by numerous standards, rules and institutions. In this dissertation, I analyze this complex construct through three distinct "lenses". In the first part (Students), the persons who will most likely work in financial accounting or related areas are the center of attention. Based on a survey of German business students, the relation between personality traits as well as academic and occupational choices is analyzed. Students majoring in financial and, particularly, tax accounting show characteristics similar to the “bean counter” stereotype. In contrast, managerial accounting and corporate finance students are closer to other business economics students. Since financial accounting is much more popular as a choice for the first job than as a major field of study, distinct personality traits diminish. However, this finding does not translate into the intention to pursue professional examinations. In this case, results are comparable to those for the choice of the major field of study. In the second part (Standards), the analysis shifts to a regulatory perspective. It is based on the notion that companies have different incentive to spend on accounting-related services. Some of those costs are necessary to comply with rules and regulations (e.g., statutory audit) but other spending is discretionary and rooted in an intent to maximize companies’ benefits (e.g., tax advisory). For a sample of 18 European countries, we show that the costs of accounting-related services vary strongly between countries. Even though we find some evidence on opportunistic spending, most of the costs seem to be related to the compliance with rules and regulations. Hence, companies’ observed opportunistic behavior could result from tax incentives. This effect is mitigated by stronger country-level governance mechanisms. The third and final part (Survivors) focuses on the peer review process in academic accounting. A comparative analysis of three leading North-American accounting journals shows differences in the duration of the peer review process, which are partly attributable to the underlying characteristics of the articles. A detailed analysis for The Accounting Review further indicates a certain efficiency of the process. However, reasonable concerns regarding the fairness of the peer review process remain.
|School:||Universitaet Bayreuth (Germany)|
|Source:||DAI-C 81/1(E), Dissertation Abstracts International|
|Subjects:||Business education, Finance, Accounting|
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