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Does CEO Narcissism Drive Asymmetric Cost Behavior?
라경흠,김고운,김종환 한국관리회계학회 2023 관리회계연구 Vol.23 No.3
[Purpose]The purpose of this study is to examine the impact of CEO narcissism on asymmetric cost behavior. [Methodology]We utilize data from distributed transcripts of earnings conference calls for each CEO obtained from S&P Capital IQ, focusing on S&P 1500 firms for the period from 2007 to 2018. [Findings]We find that CEO narcissism is positively associated with the degree of cost stickiness, aligning with our hypothesis. To further validate the main finding, we conduct two robustness tests. The results show that the main finding remain robust even after (1) replacing the raw values of CEO narcissism score with the rank variables (i.e., tercile, quartile, quintile, and decile) as alternative measures, and (2) additionally controlling for other CEO personality (specifically, the Big 5 personality traits). [Implications]Overall, this study makes incremental contributions by suggesting the first empirical evidence that CEO narcissism plays a significant role in decision-making regarding asymmetric cost behavior.
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Does Supplier Competition Affect Asymmetric Cost Behavior?
라경흠 한국회계학회 2024 회계학연구 Vol.49 No.2
This study examines the relation between supplier industry competition and asymmetric cost behavior. Analyzing data on customer- supp lier dyads of publicly traded U.S. firms for the period from 1991 to 2022, I find that the degree of cost of goods sold (COGS) stickiness decreases with the level of supplier industry competition. I conduct a series of robustness tests and confirm that the main findings are robust eve n fo llowing change ana lysis, e mp loying a lagged variab le, and e mp loying entropy ba lanc ing technique. F urther more, in a cross- sectiona l test, I find that the negative relationship between supplier competition and cost stickiness becomes more pronounced within manufacturing industry sectors, further supporting the main arguments. As a supplementary test, I examine whether the relationship between supplier competition and cost stickiness is changed depending on the nature o f costs. The results show a pos itive assoc iat ion betwee n supp lier industry co mpetit ion a nd the st ick iness o f se lling, general and administrative (SG&A) and operating costs. Overall, the present study provides contributions in several ways. This research contributes to the literature on supp ly cha in mana ge ment. W hile pr ior literature has large ly foc used on e xa mining the impact o f supp lier co mpetit ion and information sharing on firm performance and investment decisions, the present study suggests that firms consider supplier industry competition in the ir resource a llocat ion decision. In addition, this study adds to the literature on cost accounting by suggesting an alternative determinant of cost stick iness.
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회계법인 품질관리실의 인력 비중, 경력 및 인건비 예산은 감사품질을 향상시키는가?
라경흠 한국회계학회 2024 회계저널 Vol.33 No.2
본 연구는 회계법인 품질관리실 인력 비중, 경력 및 인건비 예산이 감사품질에 미치는 영향에 대하여 분석한다. 2020년부터 2022년까지의 수기로 수집한 (hand-collected) 회계법인 품질관리실 데이터를 활용하여 분석한 결과, 단순히 총 합계인원 대비 품질관리 담당 인력수의 비중이 높은 것은 감사품질에 유의한 영향을 미치지 못하지만, 품질관리실 인력 중에서 고연차 (7년 이상) 회계사 비중이 높은 경우에는 감사품질 향상에 유의적으로 영향을 미친다는 것을 발견하였다. 또한, 법인 전체 인건비 대비 품질관리 관련 예산 (인건비)의 비중이 높은 경우에도 감사품질이 향상되는 결과를 발견하였다. 이러한 주요 결과는 주기적 감사 지정 여부 및 핵심 감사 사항 기재 수와 같은 다른 주요 감사 관련 규제의 영향을 통제한 이후와entropy balancing을 통한 균형 표본을 이용해 재 검증한 후에도 강건 (robust)하다는 것을 확인하였다. 본 연구는 의미 있는 학술적 및 실무적 공헌점을 제공한다. 첫째, 회계법인의 품질관리실 인력 비중 데이터를 수기로 수집하여 (hand-collect), 고연차의 경력을 보유한 품질관리실 인력 비중이감사품질 향상에 중요한 결정요인 중 하나임을 실증적으로 확인한 최초의 연구 결과를 제시한다. 둘째, 품질관리실 보상이 회계법인 품질관리실 인력 비중과 감사품질 향상의 효과를 강화시킬 수 있다는 최초의 실증 분석 결과를 제시하여, 감사품질 향상을 위한 품질관리실의 체계적인 보상시스템의 중요성을 확인하였다는 점에서 연구 및 실무적 공헌점을 제공한다. This research examines the effects of the personnel composition, experience level, and personnel expenses of the accounting firm’s quality control office on audit quality. Analyzing hand-collected data on the personnel composition and personnel related expenses of the accounting firm’s quality control office for the period from 2020 to 2022, I find that the mere proportion of quality management personnel to the total headcount does not exert a significant impact on audit quality, whereas a higher representation of experienced auditors (with 7 years or more of experience) within the quality control office plays a role in enhancing audit quality. Furthermore, I find that the audit quality increases when the ratio of quality control-related personnel expenses to the total personnel expenses is higher. Overall, this study makes incremental contributions to the literature and provides practical implications. First, this study provides the first empirical evidence that a higher proportion of experienced (7 years or more) personnel in the quality control office contributes to the improvement of audit quality, suggesting that the establishment and operation of human resource-related elements which is one of the six key components of quality control systems for enhancing audit quality play a pivotal role. Second, this study highlights that the budget allocated for quality control-related personnel expenses plays a significant role in improving audit quality.
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김고운,라경흠,최원욱 한국회계학회 2023 회계저널 Vol.32 No.4
This paper examines whether the mandatory adoption of the International Financial Reporting Standards (K-IFRS) No. 1116 in South Korea affects managers’ incentives for income-increasing earnings management using financial asset sale transactions. Exploring data on publicly listed companies in South Korea for the period from 2016 to 2020, we find that firms with higher operating lease expenses are more likely to engage in income-increasing earnings management using financial asset sale transactions after the implementation of the new accounting standards on leases. This implies that the new accounting standard on leases has triggered earnings management by managers using financial asset sale transactions, consistent with our prediction. Furthermore, we find that this relationship is more pronounced with higher ERC difference. In cross-sectional tests, we also find that the moderating effect of ERC difference is more pronounced in high financial constraints. Moreover, we performed a series of robustness tests, additionally controlling for lagged variable and using alternative proxies for the independent variable, and we find that our main findings remain qualitatively unchanged. Collectively, our findings suggest that the accounting standard change has triggered earnings management.
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