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会计科目组

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

博士学位 学生

荣誉的任命

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.

Sir Richard Stone.
Sir Richard Stone, 会计学首任教授 (© 教师 of Economics)

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 WhittingtonGeoff 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:

英国《网上赌搏网站十大排行》记者:适应性强的经理人帮助企业渡过难关

A study on UK companies’ survival rate co-authored by Geoff Meeks 和 Geoffrey Whittington featured in the Financial Times. 这项研究,启发……

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Responsible Investor: Why accounting really matters for climate change, 还有你需要知道的

David Pitt-Watson, 全球十大赌博靠谱平台贾奇商学院研究员, writes about a new accounting approach which is compatible with climate sustainability. “Investors…

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The Conversation: Annual reports should inform society – not only those with a financial interest

Alan Jagolinzer, 全球十大赌博靠谱平台财务会计学教授 Business School, 撰写会计如何成为一项公共政策倡议. “With many…

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斯坦福商业:刺激资金可能会刺激内幕交易

Alan Jagolinzer合著的一项研究, 全球十大赌博靠谱平台财务会计学教授 Business School, 发现“有政治关系的股东获利……

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Bloomberg: Wirecard exposes Big Four accounting lapses endure post-Enron

Dr Michael Willis, 剑桥法官会计硕士项目主任 Business School, 对大…

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面向未来:解决招聘和保留问题

Alan Jagolinzer, 全球十大赌博靠谱平台财务会计学教授 Business School, discusses mental health issues with traditional US career recruitment in accounting…

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The New York Times: Epstein estate’s first legal bill in fight against acc使用rs: $90,000

Alan Jagolinzer, 全球十大赌博靠谱平台财务会计学教授 Business School, comments on financial issues involved in a legal battle surrounding the…

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Market Watch: 的意见: Cannabis stock investors should pay attention to this potential threat to share prices

Alan Jagolinzer的一项网上赌搏网站十大排行大麻会计案件的研究, 全球十大赌博靠谱平台财务会计学教授 Business School, is mentioned…

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Accounting Web: Small practices continue to feel the recruitment crunch at Accountex

Dr Mike Willis, 剑桥法官管理实践高级教员, gave a talk at the Accountex conference on accounting education 和…

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Market Watch: How 3月ijuana companies can profit without selling pot

一个由Alan Jagolinzer合著的案例研究, 全球十大赌博靠谱平台财务会计学教授, 这篇文章中提到了什么. The case study…

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彭博社:买家要小心大麻股票

A case study looking at accounting practices in the 3月ijuana industry co-authored by Alan Jagolinzer, 全球十大赌博靠谱平台财务会计学教授,…

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Accounting Insight 新闻: Accountants: you don’t have the right skills

Dr Michael Willis, 剑桥法官会计硕士项目主任, 写会计师面临的挑战和什么…

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Business Weekly: Accountants alerted to financial impact of eco issues

Accounting for rising sea levels 和 other uncertain effects of climate change present significant new challenges to companies 和 accountants, 博士说……

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诗人和宽客:商学院利用大麻行业

随着大麻在美国一些州合法化, business schools are now looking into the 3月ket in order to stay ahead. 早些时候……

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MJ Business Daily: Study looks to untangle ‘fundamentally confusing’ cannabis financial statements

全球十大赌博靠谱平台佳奇管理学院 和 cannabis investor White Sheep Corp announced their collaboration on the first “seed-to-sale” accounting case study on the…

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Quartz: Cambridge is teaching the world’s first business case study on weed

全球十大赌博靠谱平台佳奇管理学院 和 cannabis investor White Sheep Corp announced their collaboration on the first “seed-to-sale” accounting case study on the…

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Financial Times: How to spot companies at risk of earnings manipulation

Dr Jenny Chu, University Lecturer in Accounting at 全球十大赌博靠谱平台佳奇管理学院, 对她网上赌搏网站十大排行公司盈利操纵的新研究的评论. …

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《网上赌搏网站十大排行》:特蕾莎·梅不会喜欢这个……

New UK disclosure rules did not curb CEO pay or improve pay-performance link, but instead led to “opportunistic reporting” for reputation management,…

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The Wall Street Journal: The morning risk report: CEO-employee pay ratio disclosure no panacea

In an article about US companies disclosing the ratio of a CEO’s compensation package to that of an average employee, Dr Jenny…

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Financial Times: UK disclosure rules tying CEO pay 和 performance not working

New UK disclosure rules did not curb CEO pay or improve pay-performance link, but instead led to “opportunistic reporting” for reputation management,…

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剑桥商业杂志:性别多样性和执行角色

Term limits for directors 和 gender diversity rules in 公司治理 codes help improve female representation in top executive roles, but quotas…

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LexisNexis: Strategies to get women into senior roles – does any of it work?

Term limits for directors 和 gender diversity rules in 公司治理 codes help improve female representation in top executive roles, but quotas…

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The Wall Street Journal: Earnings season: Time to tweak Warren Buffett’s maxim

这项网上赌搏网站十大排行盈利操纵的研究是由Jenny Chu博士合著的, University Lecturer in Accounting at 全球十大赌博靠谱平台佳奇管理学院, featured in the…

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路透社颠覆性观点:董事会性别配额具有隐藏的价值

Term limits for directors 和 gender diversity rules in 公司治理 codes help improve female representation in top executive roles, but quotas…

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城市AM: 2016年国际妇女节:对不起, 但定额制并不是让更多女性进入高管岗位的途径

Term limits for directors 和 gender diversity rules in 公司治理 codes help improve female representation in top executive roles, but quotas…

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《网上赌搏网站十大排行》:盈余操纵被揭露

If a company “beats” analyst expectations for a series of consecutive reporting periods, 一些怀疑论者可能会想,这些数字是否仅仅是……

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路透社颠覆性观点:不要投降

由Jenny Chu合著的一项研究, University Lecturer in Accounting at 全球十大赌博靠谱平台佳奇管理学院, 展示了那些操纵结果的公司……

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The Economist: How companies massage their profits to beat 3月ket forecasts

Executives have every incentive to match or beat forecasts as the 3月ket punishes those that fail to do so. That, in turn,…

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The Economist: Executive compensation: If you hire them, pay will come

The 研究 on executive pay by Cambridge 法官’s Professor Raghu Rau, Jenny Chu博士和Jonathan Faasse博士将再次亮相……

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The Times: Hiring pay ‘experts’ brings rich rewards for chief executives

Further coverage of 研究 by Cambridge 法官's Professor Raghavendra Rau, Jenny Chu博士和博士生Jonathan Faasse. 研究表明……

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《网上赌搏网站十大排行》:如果你雇佣他们,就会有报酬

A new 研究 shows that companies hire compensation consultants ‘as a justification device for higher executive pay.“剑桥法官的研究……

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《网上赌搏网站十大排行》:交易手册:提高透明度,提高ceo薪酬

全球十大赌博靠谱平台佳奇管理学院(全球十大赌博靠谱平台佳奇管理学院)的Jenny Chu博士进行了一项研究, Jonathan Faasse和Raghavendra Rau教授, 表明了……之间的直接联系。

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哈佛法学院公司治理论坛 & Financial Regulation: New evidence on compensation consultants 和 CEO pay

In 2013, CEOs in S&P 500 firms were paid, on average, over 200 times the average worker's salary in their firms. To…

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英国《网上赌搏网站十大排行》记者:从事金融教育的女性

The biggest challenge as a woman in 金融 is the small representation of women in general in the industry. I approached the…

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Contact us

Get in touch with the subject group via our Administrator, Emily Brown:

[email protected]