What Do We Know about Accounting in Family Firms?

• Autores: Nieves Carrera
• Localización: Journal of evolutionary studies in business, ISSN-e 2385-7137, Vol. 2, Nº. 2, 2017, págs. 97-159
• Idioma: inglés
• Enlaces
  • Texto completo
• Referencias bibliográficas
  • Achleitner, Ann-Kristin, Nina Günther, Christoph Kaserer, and Gianfranco Siciliano. 2014. “Real Earnings Management and Accrual-based Earnings...
  • Ali, Ashiq, Tai-Yuan Chen, and Suresh Radhakrishnan. 2007. “Corporate Disclosure by Family Firms.” Journal of Accounting and Economics 44...
  • Álvarez-Dardet, Concha, and Mariló Capelo. 2003. “Contractual Relationships and Accounting Change: the Case of Aguera Wholesalers, 1770-1835.”...
  • Anderson, Ronald C., and David M. Reeb. 2003. “Founding-family Ownership and Firm Performance: Evidence from the S&P 500.” Journal of...
  • Arregle, Jean-Luc, Michael A. Hitt, David G. Sirmon, and Philippe Very. 2007. “The Development of Organizational Social Capital: Attributes...
  • Astrachan, Joseph H., Sabine B. Klein, and Kosmas X. Smyrnios. 2002. “The F-PEC Scale of Family Influence: A Proposal for Solving the Family...
  • Auditing Standard No. 5. 2007. An Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements....
  • Baños-Sánchez Matamoros, Juan, Pedro Araujo-Pinzón, and Concha Álvarez-Dardet Espejo. 2014. “Management Accounting Change and Agency in Embedded...
  • Bardhan, Indranil, Shu Lin, and Shu-Ling Wu. 2015. “The Quality of Internal Control over Financial Reporting in Family Firms.” Accounting...
  • Barney, Jay. 1991. “Firm Resources and Sustained Competitive Advantage.” Journal of Management 17 (1): 99–120.
  • Barroso, Raúl, Chiraz B. Ali, and Cedric Lesage. 2016. “Blockholders’ Ownership and Audit Fees: The Impact of the Corporate Governance Model.”...
  • Benavides-Velasco, Carlos A., Vanesa F. Guzmán-Parra, and Cristina Quintana-García. 2011. “Evolución de la Literatura sobre Empresa Familiar...
  • Bernadich, Marc. 2015. “The Creation of Family Firms in Catalonia: An Institutional Approach.” PhD diss., Universitat Autònoma de Barcelona.
  • Berrone, Pascual, Cristina Cruz, and Luis R. Gomez-Mejia. 2012. “Socioemotional Wealth in Family Firms: Theoretical Dimensions, Assessment...
  • Bhaumik, Sumon K., and Andros Gregoriou. 2010. “Family’ Ownership, Tunneling and Earnings Management: A Review of the Literature.” Journal...
  • Björnberg, Åsa, and Nigel Nicholson. 2012. “Emotional Ownership: The Next Generation’s Relationship with the Family Firm.” Family Business...
  • Bravo, Rafael, Jesús Cambra, Edgar Centeno, and Iguácel Melero. 2017. “The Importance of Brand Values in Family Business.” Journal of Evolutionary...
  • Camfferman, Kees, and Stephen A. Zeff. 2003. “ˋThe Apotheosis of Holding Company Accounting’: Unilever’s Financial Reporting Innovations from...
  • Carey, Peter, Roger Simnett, and George Tanewski. 2000. “Voluntary Demand for Internal and External Auditing by Family Businesses.” Auditing:...
  • Carnegie, Garry D., and Christopher J. Napier. 2012. “Accounting’s Past, Present and Future: The Unifying Power of History.” Accounting, Auditing...
  • Carrera, Nieves, Salvador Carmona, and Tashfeen Sohail. 2017. “Audit Committees’ Social Capital and Financial Reporting Quality.” Accounting...
  • Cascino, Stefano, Amadeo Pugliese, Donata Mussolino, and Chiara Sansone. 2010. “The Influence of Family Ownership on the Quality of Accounting...
  • Casillas, José C., M. Concepción López, Ángel Meroño, Aleix Pons, and Raimon Baiges. 2015. La Empresa Familiar en España (2015). (J. Corona,...
  • Cesaroni, Francesca M., and Annalisa Sentuti. 2017. “Accountants’ Role in the Management of Succession: Empirical Evidence from Italy.” Journal...
  • Che, Limei, and John C. Langli. 2015. “Governance Structure and Firm Performance in Private Family Firms.” Journal of Business Finance &...
  • Chen Qiu, Shujun Ding, Zhenyu Wu, and Fan Yang. 2016. “Family Control, International Accounting Standards, and Access to Foreign Banks: Evidence...
  • Chen, Charles J. P., and Bikki Jaggi. 2000. “Association between Independent Non-Executive Directors, Family Control and Financial Disclosures...
  • Chen, Shuping, Xia Chen, and Qiang Cheng. 2008. “Do Family Firms Provide More or Less Voluntary Disclosure?” Journal of Accounting Research...
  • Chen, Shuping, Xia Chen, and Qiang Cheng. 2014. “Conservatism and Equity Ownership of the Founding Family.” European Accounting Review 23...
  • Chenhall, Robert H. 2003. “Management Control Systems Design within its Organizational Context: Findings from Contingency-Based Research and...
  • Chi, Ching W., Ken Hung, Hui W. Cheng, and Pang T. Lieu. 2015. “Family Firms and Earnings Management in Taiwan: Influence of Corporate Governance.”...
  • Chrisman, James J., Jess H. Chua, and Pramodita Sharma. 2005. “Trends and Directions in the Development of a Strategic Management Theory of...
  • Chrisman, James J., Jess H. Chua, and Reginald A. Litz. 2004. “Comparing the Agency Costs of Family and Non-Family Firms: Conceptual Issues...
  • Chua, Jess H., James J. Chrisman, and Pramodita Sharma. 1999. “Defining the Family Business by Behavior.” Entrepreneurship Theory and Practice...
  • Chua, Jess H., James J. Chrisman, Lloyd P. Steier, and Sabine B. Rau. 2012. “Sources of Heterogeneity in Family Firms: An Introduction.” Entrepreneurship...
  • Collin, Sven-Olof Y., Jenny Ahlberg, Karin Berg, Pernilla Broberg, and Amelie Karlsson. 2017. “The Auditor as Consigliere in Family Firm.”...
  • Corten, Maarten, Tensie Steijvers, and Nadine Lybaert. 2015. “The Demand for Auditor Services in Wholly Family-owned Private Firms: The Moderating...
  • Corten, Maarten, Tensie Steijvers, and Nadine Lybaert. 2017. “The Effect of Intrafamily Agency Conflicts on Audit Demand in Private Family...
  • Cruz, Cristina, Claudia Imperatore, and Luis R. Gomez-Mejia. 2015. “Family Firms, Income smoothing and Financial Crisis: Evidence from European...
  • Daspit, Joshua J., Daniel T. Hot, James J. Chrisman, and Rebecca G. Long. 2015. “Examining Family Firm Succession from a Social Exchange Perspective:...
  • Davis, James H., F. David Schoorman, and Lex Donaldson. 1997. “Towards a Stewardship Theory of Management.” Academy of Management Review 22...
  • De Massis, Alfredo, and Josip Kotlar. 2014. “The Case Study Method in Family Business Research: Guidelines for Qualitative Scholarship.” Journal...
  • Dechow, Patricia, Weili Ge, and Catherine Schrand. 2010. “Understanding Earnings Quality: A Review of the Proxies, their Determinants and...
  • DeFond, Mark, and Jieying Zhang. 2014. “A Review of Archival Auditing Research.” Journal of Accounting and Economics 58 (2/3): 275-326.
  • Dekker, Julie, Nadine Lybaert, Tensie Steijvers, and Benoît Depaire. 2015. “The Effect of Family Business Professionalization as a Multidimensional...
  • Dhaliwal, Dan S., Gerald L. Salamon, and E. Dan Smith. 1982. “The Effect of Owner versus Management Control on the Choice of Accounting Methods.”...
  • Diéguez-Soto, Julio, Pilar López-Delgado, and Alfonso A. Rojo-Ramírez. 2015. “Identifying and Classifying Family Businesses.” Review of Managerial...
  • Ding, Shujun, Baozhi Qu, and Zili Zhuang. 2011. “Accounting Properties of Chinese Family Firms.” Journal of Accounting, Auditing and Finance...
  • Duréndez, Antonio, Antonia Madrid-Guijarro, and Domingo García-Pérez-de-Lema. 2011. “Innovative Culture, Management Control Systems and Performance...
  • Efferin, Sujoko, and Monika S. Hartono. 2015. “Management Control and Leadership Styles in Family Business: An Indonesian Case Study.” Journal...
  • European Commission. 2017. Family Business. Accessed February 25, 2017. https://ec.europa.eu/growth/smes/promoting-entrepreneurship/we-work-for/family-business_es.
  • European Commission. 2009. Final Report of the Expert Group. Overview of Family-Business – Relevant Issues: Research, Networks, Policy Measures...
  • Evert, Robert E., John A. Martin, Michael S. McLeod, and G. Tyge Payne. 2016. “Empirics in Family Business Research: Progress, Challenges,...
  • Fernández-Pérez, Paloma, and Nuria Puig. 2013. “The Emergence of Family Business Studies: A Historical Approach to Pioneering Centers, Scholars...
  • Fletcher, Denise, Alfredo De Massis, and Mattias Nordqvist. 2016. “Qualitative Research Practices and Family Business Scholarship: A Review...
  • Fletcher, Denise, Leif Melin, and Alberto Gimeno. 2012. “Culture and Values in Family Business - A Review and Suggestions for Future Research.”...
  • Fournès-Dattin, Christine. 2014. “The Practice of Statutory Auditing in France (1867–1935): The Case of Pont-à-Mousson and Saint-Gobain Companies.”...
  • Frank, Hermann, Manfred Lueger, Lavinia Nosé, and Daniela Suchy. 2010. “The Concept of “Familiness.” Literature Review and Systems Theory-based...
  • Ghosh, Aloke, and Charles Y. Tang. 2015. “Assessing Financial Reporting Quality of Family Firms: The Auditors’ Perspective.” Journal of Accounting...
  • Giovannoni, Elena, Maria P. Maraghini, and Angelo Riccaboni. 2011. “Transmitting Knowledge across Generations: The Role of Management Accounting...
  • Golden, Joanna, and Mark J. Kohlbeck. 2017. “The Influence of Family Firm Dynamics on Voluntary Disclosures.” Advances in Accounting 37 (2):...
  • Gomez-Mejia, Luis R., Cristina Cruz, and Claudia Imperatore. 2014. “Financial Reporting and the Protection of Socioemotional Wealth in Family-controlled...
  • Gomez-Mejia, Luis R., Cristina Cruz, Pascual Berrone, and Julio De Castro. 2011. “The Bind that Ties: Socioemotional Wealth Preservation in...
  • Gomez-Mejia, Luis R., Theresa M. Welbourne, and Robert M. Wiseman. 2000. “The Role of Risk Taking and Risk Sharing under Gainsharing.” Academy...
  • Gopalan, Radhakrishnan, and Sudarshan Jayaraman. 2012. “Private Control Benefits and Earnings Management: Evidence from Insider Controlled...
  • Greco, Giulio, Silvia Ferramosca, and Marco Allegrini. 2015. “The Influence of Family Ownership on Long-Lived Asset Write-Offs.” Family Business...
  • Habbershon, Timothy G., and Mary L. Williams. 1999. “A Resource-based Framework for Assessing the Strategic Advantages of Family Firms.” Family...
  • Healy, Paul M., and James M. Wahlen. 1999. “A Review of the Earnings Management Literature and its Implications for Standard Setting.” Accounting...
  • Helsen, Zoe, Nadine Lybaert, Tensie Steijvers, Raf Orens, and Julie Dekker. 2017. “Management Control Systems in Family Firms: A Review of...
  • Hiebl, Martin R.W., Birgit Feldbauer-Durstmüller, and Christine Duller. 2013. “The Changing Role of Management Accounting in the Transition...
  • Hiebl, Martin R.W., Christine Duller, and Birgit Feldbauer-Durstmüller. 2012. “Do Management Accountants Play a Different Role in Family Firms?...
  • Ho, Joanna L., and Fei Kang. 2013. “Auditor Choice and Audit Fees in Family Firms: Evidence from the S&P 1500.” Auditing: A Journal of...
  • Hope, Ole-Kristian, John C. Langli, and Wayne B. Thomas. 2012. “Agency Conflicts and Auditing in Private Firms.” Accounting, Organizations...
  • Horton, Joanne, Yuval Millo, and George Serafeim. 2012. “Resources or Power? Implications of Social Networks on Compensation and Firm Performance.”...
  • Jara-Bertin, Mauricio, and Félix J. López-Iturriaga. 2014. “Earnings Management and the Contest to the Control: An International Analysis...
  • Jensen, Michael C., and William H. Meckling. 1976. “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure.” Journal...
  • Jiraporn, Pornsit, and Peter J. DaDalt. 2009. “Does Founding Family Control Affect Earnings Management?” Applied Economics Letters 16 (2):...
  • Kang, Fei. 2014. “Founding Family Ownership and the Selection of Industry Specialist Auditors.” Accounting Horizons 28 (2): 261-276.
  • Khalil Samer, and Mohamad Mazboudi. 2016. “Client Acceptance and Engagement Pricing following Auditor Resignations in Family Firms.” Auditing:...
  • Kininmonth, Kristen, and Sam McKinstry. 2007. “Stitching it up: Accounting and Financial Control at J & P Coats Ltd, c1890-1960.” Accounting...
  • Klein, Sabine B., Joseph H. Astrachan, and Kosmas X. Smyrnios. 2005. “The F-PEC Scale of Family Influence: Construction, Validation, and Further...
  • KMU Forschung Austria. 2008. Overview of Family Business Relevant Issues. Contract No. 30-CE-0164021/00-51 Final Report. Austrian Institute...
  • Kothari, S.P., Xu Li, and James E. Short. 2009. “The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital,...
  • Le Breton-Miller, Isabelle, Danny Miller, and Franck Bares. 2015. “Governance and Entrepreneurship in Family Firms: Agency, Behavioral Agency...
  • Leenders, Mark, and Eric Waarts. 2003. “Competitiveness and Evolution of Family Businesses: The Role of Family and Business Orientation.”...
  • Levy, Marc. 2009. “Control in Pyramidal Structures.” Corporate Governance: An International Review 17 (1): 77–89.
  • Lloyd-Jones, Roger, and Myrddin J. Lewis. 1994. “Personal Capitalism and British Industrial Decline: The Personally Managed Firm and Business...
  • Lucas, Michael, Malcolm Prowle, and Glynn Lowth. 2013. Management Accounting Practices of (UK) Small-Medium-Sized Enterprises 9 (4). Accessed...
  • Ma, Liangbo, Shiguang Ma, and Gary Tian. 2017. “Corporate Opacity and Cost of Debt for Family Firms.” European Accounting Review 26 (1): 27-59.
  • Madison, Kristen, Daniel T. Holt, Franz W. Kellermanns, and Annette L. Ranft. 2016. “Viewing Family Firm Behavior and Governance through the...
  • Martin, Geoffrey, Joanna Tochman-Campbell, and Luis R. Gomez-Mejia. 2016. “Family Control, Socioemotional Wealth and Earnings Management in...
  • Martínez-Ferrero, Jennifer, Lázaro Rodríguez-Ariza, and Manuel Bermejo-Sánchez. 2015. “Is Family Ownership of a Firm Associated with the Control...
  • Mathias, Peter. 1993. “Business History and Accounting History: a Neighborly Relationship.” Accounting, Business & Financial History 3...
  • Matthews, Derek. 2006. “From Ticking to Clicking: Changes in Auditing Techniques in Britain from 19th Century to the Present.” Accounting...
  • McWatters, Cheryl S. 2002. “A Counter-Example in the Development of Great Lakes Shipping: The Case of Kingston Shipping Company Limited.”...
  • Mengoli, Stefano, and Federica Pazzaglia. 2017. “Family Ownership and Earnings Quality: Evidence from Different Institutional Environments.”...
  • Moilanen, Sinikka. 2008. “The Role of Accounting in the Management Control System: A Case Study of a Family-led Firm.” Qualitative Research...
  • Moores, Ken, and Carlo Salvato. 2009. “Call for Papers: Family Business Review - Special Issue. Accounting in Family Firms.” Family Business...
  • Muttakin, Mohamad B., Arifur Khan, and Ataur R. Belal. 2015. “Intellectual Capital Disclosures and Corporate Governance: An Empirical Examination.”...
  • Nagar, Neerav, and Kaustav Sen. 2016. “How Does Regulation Affect the Relation Between Family Control and Reported Cash Flows? Comparative...
  • Neubauer, Herbert, Stefan Mayr, Birgit Feldbauer-Durstmüller, and Christine Duller. 2012. “Management Accounting Systems and Institutionalization...
  • Niehaus, Gregory R. 1989. “Ownership Structure and Inventory Method Choice.” The Accounting Review 64 (2): 269-284.
  • Niskanen, Mervi, Jukka Karjalainen, and Jyrki Niskanen. 2010. “The Role of Auditing in Small, Private Family Firms: Is It About Quality and...
  • Parker, Lee D. 2014. “Corporate Social Accountability through Action: Contemporary Insights from British Industrial Pioneers.” Accounting...
  • Pazzaglia, Federica, Stefano Mengoli, and Elena Sapienza. 2013. “Earnings Quality in Acquired and Nonacquired Family Firms: A Socioemotional...
  • Pearson, Allison W., John C. Carr, and John C. Shaw. 2008. “Toward a Theory of Familiness: A Social Capital Perspective.” Entrepreneurship...
  • Popp, Andrew. 2000. “Specialty Production, Personal Capitalism and Auditors' Reports: Mintons Ltd. 1870-1900.” Accounting, Business &...
  • Prencipe, Annalisa, and Sasson Bar-Yosef. 2011. “Corporate Governance and Earnings Management in Family-Controlled Companies.” Journal of...
  • Prencipe, Annalisa, Garen Markarian, and Lorenzo Pozza. 2008. “Earnings Management in Family Firms: Evidence from R&D Cost Capitalization...
  • Prencipe, Annalisa, Sasson Bar-Yosef, and Henri C. Dekker. 2014. “Accounting Research in Family Firms: Theoretical and Empirical Challenges.”...
  • Prencipe, Annalisa, Sasson Bar-Yosef, Pietro Mazzola, and Lorenzo Pozza. 2011. “Income Smoothing in Family Firm-Controlled Companies: Evidence...
  • Razzaque, Rushdi M. R., Muhammad J. Ali, and Paul R. Mather. 2016. “Real Earnings Management in Family Firms: Evidence from an Emerging Economy.”...
  • Robb, Alan J., Yvonne P. Shanahan, and Beverley R. Lord. 2006. “Ernest Adams Ltd: The Demise of a Family Business.” Accounting History 11...
  • Salvato, Carlo, and Ken Moores. 2010. “Research on Accounting in Family Firms: Past Accomplishments and Future Challenges.” Family Business...
  • Samuelsson, Joachim, Jim Andersén, Torbjörn Ljungkvist, and Christian Jansson. 2016. “Formal Accounting Planning in SMEs: The Influence of...
  • Schulze, William S., Michael H. Lubatkin, and Richard N. Dino. 2002. “Altruism, Agency, and the Competitiveness of Family Firms.” Managerial...
  • Schulze, William S., Michael H. Lubatkin, and Richard N. Dino. 2003. “Toward a Theory of Agency and Altruism in Family Firms.” Journal Business...
  • Schulze, William S., Michael H. Lubatkin, Richard N. Dino, and Ann K. Buchholtz. 2001. “Agency Relationships in Family Firms.” Organization...
  • Senftlechner, Daniel, and Martin R.W. Hiebl. 2015. “Management Accounting and Management Control in Family Businesses: Past Accomplishments...
  • Sharma, Pramodita. 2004. “An Overview of the Field of Family Business Studies: Current Status and Directions for the Future.” Family Business...
  • Sirmon, David G., and Michael A. Hitt. 2003. “Managing Resources: Linking Unique Resources, Management and Wealth in Family Firms.” Entrepreneurship:...
  • Songini, Lucrezia, and Luca Gnan. 2015. “Family Involvement and Agency Cost Control Mechanisms in Family Small and Medium-Sized Enterprises.”...
  • Songini, Lucrezia, Luca Gnan, and Teemu Malmi. 2013. “The Role and Impact of Accounting in Family Business.” Journal of Family Business Strategy...
  • Sousa-Paiva, Inna, Isabel Costa-Lourenço, and Manuel Castelo-Branco. 2016. “Earnings Management in Family firms: Current State of Knowledge...
  • Speckbacher, Gerhard, and Paul Wentges. 2012. “The Impact of Family Control on the Use of Performance Measures in Strategic Target Setting...
  • Srinidhi, Bin N., Shaohua He, and Michael Firth. 2014. “The Effect of Governance on Specialist Auditor Choice and Audit Fees in U.S. Family...
  • Steier, Lloyd P., James J. Chrisman, and Jess H. Chua. 2015. “Governance Challenges in Family Businesses and Business Families.” Entrepreneurship...
  • Stergiou, Konstantinos, Junaid Ashraf, and Shahzad Uddin. 2013. “The Role of Structure and Agency in Management Accounting Control Change...
  • Stewart, Alex, and Anne S. Miner. 2011. “The Prospects for Family Business in Research Universities.” Journal of Family Business Strategy...
  • Stockmans, Annelies, Nadine Lybaert, and Wim Voordeckers. 2010. “Socioemotional Wealth and Earnings Management in Private Family Firms.” Family...
  • Stockmans, Annelies, Nadine Lybaert, and Wim Voordeckers. 2013. “The Conditional Nature of Board Characteristics in Constraining Earnings...
  • Tong, Yen H. 2007. “Financial Reporting Practices of Family Firms.” Advances in Accounting 23:231-261.
  • Trotman, Andrew J., and Ken T. Trotman. 2010. “The Intersection of Family Business and Audit Research: Potential Opportunities.” Family Business...
  • Tsamenyi, Mathew, Irvan Noormansyah, and Shahzad Uddin. 2008. “Management Controls in Family-owned Businesses (FOBs): A Case Study of an Indonesian...
  • Uddin, Shahzad. 2009. “Rationalities, Domination and Accounting Control: A Case Study from a Traditional Society.” Critical Perspectives on...
  • Vallejo, Manuel C. 2011. “A Model to Study the Organizational Culture of the Family Firm.” Small Business Economics 36 (1): 47–64.
  • Vent, Glenn, and Ronald A. Milne. 2000. “Accounting Practices of the St. Joseph Lead Company: 1864–1900.” Accounting, Business & Financial...
  • Simões-Vieira, Elisabete F. 2016. “Earnings Management in Public Family Firms under Economic Adversity.” Australian Accounting Review 26 (2):...
  • Villalonga, Belen, and Raphael Amit. 2006. “How do Family Ownership, Control and Management Affect Firm Value?” Journal of Financial Economics...
  • Walker, Stephen P. 2009. “Structures, Territories and Tribes”. In The Routledge Companion to Accounting History, edited by John R. Edwards...
  • Wang, Dechun. 2006. “Founding Family Ownership and Earnings Quality.” Accounting Review 44 (3): 619–656.
  • Weiss, Dan. 2014. “Internal Controls in Family-owned Firms.” European Accounting Review 23 (3): 463-482.
  • Wiseman, Robert M., and Luis R. Gomez-Mejia. 1998. “A Behavioral Agency Model of Managerial Risk Taking.” Academy of Management Journal 23...
  • Wright, Mike, and Franz W. Kellermanns. 2011. “Family Firms: A Research Agenda and Publication Guide.” Journal of Family Business Strategy...