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Academic Journal
Accounting

“Proprietary Costs and the Reporting of Segment-level Tax Expense”

We examine whether proprietary costs of disclosure affect the reporting of segment-level tax expense. Current accounting rules for segment-level reporting afford managers significant discretion in what line items to report. We predict and find firms with higher proprietary costs of disclosure (i.e., higher tax avoidance) are less likely to disclose segment-level tax information. These results are stronger for firms that define business segments on a geographic basis, where disclosure could reveal tax expense information about specific tax jurisdictions, consistent with the proprietary cost hypothesis. Overall, our results suggest some managers potentially use discretion in current guidance to avoid segment-level disclosure of taxes when these disclosures have the potential to be detrimental to the firm.
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Junfang Deng, Logan Steele, Dan Lynch and Fabio Gaertner "Proprietary Costs and the Reporting of Segment-level Tax Expense" Journal of the American Taxation Association American Accounting Association 1-26 pages 2021 View on: Google Scholar

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Academic Journal
Accounting

“Selection benefits of below-market pay in social-mission organizations: effects on individual performance and team cooperation”

Many organizations whose core purpose is to advance a social mission pay employees below-market wages. We investigate two under-appreciated benefits of below-market pay in these social-mission organizations. In a series of experiments, we predict and find that, holding employees’ outside opportunities constant, those attracted to social-mission organizations that pay below-market wages perform better individually and cooperate more effectively in teams than those attracted to social-mission organizations that pay higher wages. The individual performance effect arises because below-market pay facilitates the selection of value-congruent employees who are naturally inclined to work hard for the organizational mission. The team cooperation effect arises because employees expect team members who have selected a social-mission job that pays below market to be more value-congruent and, therefore, more cooperative than those who have selected a social-mission job that pays higher wages. Collectively, we demonstrate that in social-mission organizations, offering below-market pay can yield selection benefits.
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Clara Chen, Heather L. Pesch and Laura Wang "Selection benefits of below-market pay in social-mission organizations: effects on individual performance and team cooperation" The Accounting Review 57-77 pages 2020 View on: Google Scholar

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Academic Journal
Accounting

“Submit-to-Accept Delays in Accounting: Determinants, Comparisons to other Business Disciplines”

We use hand-collected data to analyze submission-to-acceptance (STA) times in the top-tier accounting journals relative to other top-tier business journals from 1993 through 2021. We find that, vis-à-vis other business disciplines, STA times at top-tier accounting journals were shorter in the first half of our sample period, and significantly longer thereafter. We also observe shorter STA times for articles with authors from more highly-ranked institutions; this effect exists only in top-tier accounting journals and has increased over time. In additional analyses, we find that our primary inferences are unchanged when considering maturity of initial journal submissions, journal-level democratization, and review-process improvements related to paper quality. Our results should be of interest to researchers, journal editors, reviewers, provosts, deans, and tenure and promotion committees.
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Patrick Hurley, Ronen Galor, W. Robert Knechel and Heather L. Pesch "Submit-to-Accept Delays in Accounting: Determinants, Comparisons to other Business Disciplines" The Accounting Review 219-247 pages 2025 View on: Google Scholar

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Academic Journal
Accounting

“Tenure Consequences of Submit-to-Accept Delays in Accounting”

We use hand-collected data to examine the impact of lengthening submission-to-acceptance (STA) times in accounting journals on tenure outcomes for accounting faculty in their first post-doctoral academic appointment. We find that longer STA times for articles published in the latter portion of the probationary period are associated with a significant decrease in the likelihood of the academic being tenured at their first institution. In supplemental analysis, we find that the negative association between STA times and tenure outcomes is only descriptive of candidates not working at higher-ranked schools. There is no association between longer STA times and tenure outcomes for faculty working at institutions ranked in the top 15 of the Glover et al (2012) ranking. Finally, we find that female tenure candidates with longer STA times are less likely to be tenured than male candidates with longer STA times. Our results should be of interest to journal editors, reviewers, provosts, deans, tenure and promotion committees, and tenure-track academics.
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Ronen Galor, Patrick Hurley and Heather L. Pesch "Tenure Consequences of Submit-to-Accept Delays in Accounting" Accounting Horizons View on: Google Scholar

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Academic Journal
Accounting

“The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism"”

In a sample of US multiple-segment firms, we document a negative association between aggregation via segment reporting and timely loss recognition. A higher level of aggregation, as reflected in a firm’s reported organizational structure (the definition and characteristics of its segments), causes a multiple-segment firm to exhibit less cross-segment variation in profitability than a matched control portfolio of single-segment firms. We find that firms that engage in more aggregation report accounting numbers that provide less timely information about economic losses. We also observe that firms that provide more disaggregated segment data subsequent to adopting SFAS 131 experienced an increase in timely loss recognition. This result implies that higher quality segment reporting leads to an increase in timely loss recognition, which, per extant research, is associated with better governance.
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Logan Steele, Daniel Bens and Steven Monahan "The Effect of Aggregation of Accounting Information via Segment Reporting on Accounting Conservatism"" European Accounting Review 237-262 pages 2018 View on: Google Scholar

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