网上赌搏网站十大排行课题组
Accounting组主要负责创建, dissemination, attestation, interpretation, 使用, 以及财务信息的治理. The group foc使用s on how business managers utilise information to make strategic decisions 和 how public companies report financial information to key stakeholders.
重点研究和教学领域包括:
- 财务报告标准制定
- 国际财务报告
- 战略管理决策
- 绩效管理
- target setting
- 管理控制
- 公司治理
- 高管薪酬和激励
- insider trading
- 审计与盈余质量
- 投行的分析师
- 早期实体会计
- 金融机构会计
- 公允价值会计准则
教师
- Boisseau-Sierra,马里昂
会计学助理教授 - 楚,我enny
会计学副教授, 和门领导中心(WLC)学术主任, 财务报告中心副主任 & 问责制(CFRA) - Jagolinzer, Alan
财务会计学教授, 会计科目组组长, 财务报告中心联合主任 & 问责制(CFRA) - Rogo Rafael
Professor of Accounting, 财务报告中心联合主任 & 问责制(CFRA) - Willis, Michael
Senior 教师 in Management Practice, Director of the Master of Accounting Programme
研究 & teaching staff
- 惠廷顿,杰弗里
的家伙,名誉教授
博士学位 学生
- 邹,Yuxia (Sarine)
博士学位 C和idate
荣誉的任命
- 阿姆斯特朗,克里斯托弗
研究 研究员 - Barth, Mary
研究 研究员 - Beatty, Annette
研究 研究员 - Beyer, Anne
研究 研究员 - Bouwens, Jan
研究 研究员 - Burston, Richard
Associate - Chen, Hui
研究 研究员 - Dechow, Patricia
研究 研究员 - Larcker, David
研究 研究员 - Lawson, Robert
研究员 - Neesen, Jim
研究员 - Platt, Russell C.
研究员 - Rajgopal, Shivaram
研究 研究员 - Rogers, Greg
研究员 - Waldfogel, Asher
Associate
Publishing output
会计学教员曾在 会计审核, 当代会计研究, 国际会计研究杂志, 会计视野, 管理会计研究杂志, 当代会计与经济学杂志.
他们曾担任提交给《全球十大赌博靠谱平台》杂志的研究的同行审稿人 金融研究回顾, 金融经济学杂志, 金融与定量分析杂志, 会计研究杂志, 会计审核, Journal of 金融, 会计与经济学杂志, 金融评论, Management Science, 会计研究综述, Managerial 金融, 当代会计研究, 会计、审计和财务杂志, 欧洲会计审查, 会计基础与趋势“，, 会计、组织和社会, 商业伦理杂志, 实证法律研究杂志, 会计与公共政策杂志, 会计与商业研究, annual 和 sub-association meetings for the American Accounting Association.
2021
楚,我., Florou, A. 和 Pope, P. (2021) “审计师的大学教育:重要吗??” 欧洲会计审查 (DOI: 10.1080/09638180.2020.1866633)(2021年1月在线发布)
楚,我., Gupta, A. 和 Livne, G. (2021) “薪酬监管——更好?” 会计与商业研究 (DOI: 10.1080/00014788.2020.(2020年9月在线发布)
2020
Hrazdil, K., Novak, J., Rogo R., Wiedman, C. 和 Zhang, R. (2020) “Measuring executive personality using machine-learning algorithms: a new approach 和 audit fee-based validation tests.” 商业财务与会计杂志地球物理学报，47(3-4):519-544.1111/jbfa.12406)
Jagolinzer, A.D., Larcker, D.F., Ormazabal, G. 和 Taylor, D.J. (2020) “政治关系和内幕交易的信息量.” Journal of 金融地球物理学报，75(4):1833-1876.2139/ssrn.2836053)
Lundholm, R. 和 Rogo R. (2020) “过度波动的预测是否会影响投资者?” 会计研究综述地球物理学报，25(2):636-671.1007/s112-y)
2019
楚,我. (2019) 应计收益、增长和未来公司业绩.” 算盘地球物理学报，55(4):783-809.1111/abac.12177) (也可以通过SSRN在线获得)
楚,我., Dechow, P.M.、回族、钾.W. 和 Wang, A.Y. (2019) “Maintaining a reputation for consistently beating earnings expectations 和 the slippery slope to earnings manipulation.” 当代会计研究地球物理学报，36(4):1966-1998,doi: 10.1111/1911-3846.12492) (也可以通过SSRN在线获得)
Lundholm, R., Rahman, N. 和 Rogo R. (2018) “外国投资者的偏见及其语言渊源.” Management Science地球物理学报，64(9):4433-4450.1287/mnsc.2017.2812)
Naughton, J.P., Rogo R., Sunder, J. 和 Zhang, R. (2018) “SEC monitoring of foreign firms’ disclosures in the presence of foreign regulators.” 会计研究综述地球物理学报，23(4):1355-1388.1007/s11-x)
2018
楚,我., Faasse, J. 和 Rau, P.R. (2018) “薪酬顾问会提高CEO的薪酬吗? 作为分离装置的披露规则改变.” Management Science地球物理学报，64(10):4915-4935.1287/mnsc.2017.2845) (可通过SSRN在线获取)
Hanley, K.W., Jagolinzer, A.D. 和 Nikolovac, S. (2018) “资产公允价值的战略估算.” 会计与经济学杂志地球物理学报，66(1):25-45.1016/j.jacceco.2018.01.004)
2017
Abernethy, M.A., Bouwens, J. 和 Kroos, P. (2017) “组织身份和盈余操纵.” 会计、组织和社会， 38: 1-14.1016/j.先进的.2017.04.002)
楚,我., Faasse, J. 和 Rau, P.R. (2017) “薪酬顾问会提高CEO的薪酬吗? 作为分离装置的披露规则改变.” Management Science (DOI: 10.1287/mnsc.2017.2845) (published online Oct 2017; forthcoming in print) (可通过SSRN在线获取)
瞧,K., Ramos, F. 和 Rogo R. (2017) 盈余管理和年报可读性.” 会计与经济学杂志地球物理学报，63(1):1-25.1016/j.jacceco.2016.09.002)
2016
Bouwens, J. 和 Kroos, P. (2016) “前瞻性措施与目标设定之间的相互作用.” Management Science地球物理学报，63(9):2868-2884.1287/mnsc.2016.2481)
Bouwens, J. 和 Steens, B. (2016) “全成本转移定价和成本管理.” Journal of 管理会计研究地球物理学报，28(3):63-81.2308/j3月-51390)
Lundholm, R.J. 和 Rogo R. (2016) “分析师的预测差异太大了吗?” 财务报告杂志地球物理学报，1(1):101-123 (doi: 10.3969 / j.i ssn . 0001 - 5733.2012.03.021.2308/jfir-51332)
2015
Henderson, M.T., Jagolinzer, A.D. 和 Muller III, K.A. (2015)“攻击性披露:自愿披露如何能。 增加 内幕交易的回报.” 乔治敦大学法律期刊, 103(5): 1275-1306
Armstrong, C.S., Blouin, J.L., Jagolinzer, A.D. 和 Larcker, D.F. (2015) “公司治理、激励和避税.” 会计与经济学杂志地球物理学报，60(1):1-17.1016/j.jacceco.2015.02.003)
2014
Lundholm, R.J., Rogo R. 和 Zhang, J.L. (2014) “修复巴别塔:外国公司如何与美国沟通.S. investors.” 会计审核地球物理学报，89(4):1453-1485.2308/accr-50725)
2013
Abernethy, M.A., Bouwens, J. 和 van Lent, L. (2013) “The role of performance measures in the intertemporal decisions of business unit managers.” 当代会计研究地球物理学报，30(3):925-961.1111/j.1911-3846.2012.01178.x)
Brochet, F., Jagolinzer, A.D. 和 Riedl, E.J. (2013) “强制性采用国际财务报告准则和财务报表可比性.” 当代会计研究地球物理学报，30(4):1373-1400.1111/1911-3846.12002)
2011
Bouwens, J. 和 Kroos, P. (2011) “设定目标和减少努力.” 会计与经济学杂志地球物理学报，51(1-2):171-185.1016/j.jacceco.2010.07.002)
Jagolinzer, A.D., Larcker, D.F. 和 Taylor, D.J. (2011) “Corporate governance 和 the information content of insider trades.” 会计研究杂志地球物理学报，49(5):1249-1274.1111/J.1475-679X.2011.00424.x)
2010
Abernethy, M.A., Bouwens, J. 和 van Lent, L. (2010) “领导和控制系统设计.” 管理会计研究地球物理学报，21(1):2-16.1016/j.3月.2009.10.002)
Armstrong, C.S., Barth, M.E., Jagolinzer, A.D. 和 Riedl, E.J. (2010) “市场对欧洲采用IFRS的反应.” 会计审核地球物理学报，85(1):31-61.2308/accr.2010.85.1.31)
Armstrong, C.S., Jagolinzer, A.D. 和 Larcker, D.F. (2010) “Chief executive officer equity incentives 和 accounting irregularities.” 会计研究杂志地球物理学报，48(2):225-271.1111/J.1475-679X.2009.00361.x)
2009
Jagolinzer, A.D. (2009) 美国证券交易委员会10b5-1规则和内部人士的战略交易.” Management Science地球物理学报，55(2):224-239.1287/mnsc.1080.0928)
2007
Bouwens, J. 和 van Lent, L. (2007) “评估业务部门经理的业绩.” 会计研究杂志地球物理学报，45(4):667-697.1111/j.1475-679X.2007.00251.x)
Jagolinzer, A.D., Matsunaga, S.R. 和 Yeung, P.E. (2007) “An analysis of insiders’ 使用 of prepaid variable forward transactions.” 会计研究杂志地球物理学报，45(5):1055-1079.1111/J.1475-679X.2007.00260.x)
行业参与
成员 of the Accounting group have worked with several businesses 和 agencies active in the accounting regulation 和 practice space, such as Ernst & 年轻的, 国际会计准则理事会(IASB), 财务汇报局, 和会计准则委员会(ASB). 他们最近的工作包括:
- 教授Alan Jagolinzer发现主管人员, Rafael Rogo教授和Jenny Chu博士也有贡献, through the Master of Accounting 和 Centre for 财务报告 & Accountability, to the organisation of yearly conferences engaging multiple practitioners. The conferences were centred around key topics of relevance in accounting, 标准和协议还不存在. Topics of recent conferences include “Global Climate-related 财务报告”, which contributed to the IASB’s current momentum towards developing a new sustainability accounting st和ards board, 及《全球十大赌博靠谱平台》.
- 研究ers from the Group have collaborated with the Cambridge Institute for Sustainability Leadership 和 the British Antarctic Survey on environmental accounting.
- 我是禾门领导中心的学术主任, Dr Jenny Chu won a 研究 contract to conduct diversity 和 inclusion 研究 in the investment management industry, 由景顺.
- Dr Marion Boisseau-Sierra is in conversation with the UK Statistics Authority to discuss building a data quality index.
历史
Accounting studies at the University of Cambridge trace date back to the 1930s. Sir Richard Stone, 会计学首任教授, is the accounting field’s only 研究er to have been awarded a Nobel Prize. 会计科目组 at 全球十大赌博靠谱平台佳奇管理学院 remains dedicated to contributing to the improvement of financial accounting information for the public good.
会计在剑桥一直被视为一种社会福利, as we believe that constructing sound accounting st和ards 和 advocating for proper financial rules 和 compliance is a public policy initiative, 这不仅仅是商业和金融问题. This vision of accounting is deeply rooted in the Accounting group’s history.
Accounting studies in Cambridge trace back to the 1930s 和 the compilation of economic data for a nation rebuilding itself in the wake of the Great Depression. 二战期间， Sir Richard Stone, with James Meade (a Cambridge colleague 和 future Nobel Laureate) developed an economic accounting system for the UK to account for the cost of the conflict. After the war, new international economic order set up at Bretton Woods with the help of John Maynard Keynes (Richard Stone’s former Professor in Cambridge) required comparable national accounts. 从事这个项目, Sir Richard Stone conceived balanced accounts 和 developed them into an economic accounting system to track economic activities. 随后，他在全球范围内倡导收养孩子 他的工作可供参考 联合国国民核算体系的建立. He is sometimes known as the “father of national income accounting”, this contribution led to him winning the 1984 Nobel Prize in Economics.
Accounting studies in Cambridge were later extended beyond the study of nations to also include the study of corporations. Professors Geoff Whittington 和 Geoff Meeks – respectively second 和 third Professors of Accounting in Cambridge – developed the study of accounting at for-profit 和 publicly traded organisations, notably by building 和 using the Cambridge databank of companies’ financial accounts. 他们还积极地与标准制定者和实践者接触. Whittington, 谁让斯通做博士审查员的, was a Member of the pioneering UK Accounting St和ards Board from 1990 和 then a founder Member of the International Accounting St和ards Board in 2001. His contribution to the formulation of accounting st和ards led him to be honoured (CBE) by the Queen. As for Meeks, 他扩展了斯通的工作, incorporating accounts 和 models for individual companies in Stone’s national income framework 和 projections 和 worked on measuring company performance, 尤其是在米&A和破产前.
研究 currently done within the Accounting group 和 its associated Centre for 财务报告 & 问责制(CFRA) examines accounting issues in a wide diversity of entities ranging from publicly traded companies to universities 和 governments. Recently published studies explore such topics as insider trading 和 political connections, 核算欧盟养老金义务, 大学教育对审计人员的有效性, how excessively volatile analyst forecasts influence investment performance. 与它的根相连, Accounting group studies accounting as a public policy matter that is crucial for society as well as business.
For more information regarding the 历史 of Accounting 研究 in Cambridge, 请参考Geoff Meeks教授在2017年撰写的论文, “Theories Came 和 Went, Good Data Endured: Accounting at Cambridge”.
Press coverage
Recent 媒体 coverage of 研究 by members of the Accounting group: