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Keywords: innovation
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Journal Articles
Accounting Horizons (2022) 36 (4): 27–45.
Published: 01 December 2022
...Feng (Jason) Guo; Adi Masli; Yang Xu; Joseph H. Zhang SYNOPSIS In this study, we examine whether external auditors assess corporate innovation activities when considering a financially distressed client's ability to continue as a going concern. Using patent count, patent market value, and patent...
Journal Articles
Accounting Horizons (2020) 34 (2): 109–124.
Published: 01 June 2020
...Megan F. Hess; Andrew M. Hess SYNOPSIS In this study, we investigate the relation between accounting failure and innovation at multiple levels in an organization by developing and testing a model for how top executives and functional managers might change their risk preferences...