关于企业员工的三篇论文
专题名称：企业员工
涉及期刊：Journal of Accounting Research
# 01#
题目：
When Employees Go to Court: Employee Lawsuits and Talent Acquisition in Audit Offices
作者：
JADE HUAYU CHEN：College of Business Administration, Loyola Marymount University
摘要：
I examine whether employee-initiated lawsuits against an audit office adversely affect its ability to attract high-quality talent and deliver quality audits. I posit that employee lawsuits erode prospective employees’ perceptions of an office, diminishing their willingness to join. Using a comprehensive data set of individual auditor profiles, I find a decline in the quality of newly hired auditors following an employee lawsuit. Cross-sectionally, the adverse effect of employee lawsuits on talent acquisition is more pronounced when an office is undergoing higher growth and when a case receives greater media attention. Conversely, this adverse effect is less pronounced when an audit office is larger or offers more competitive wages within the local area. When an audit office is unable to recruit high-quality talent, its audit quality is likely to suffer. Consistent with this, I find a deterioration in audit quality provided by an office following an employee lawsuit. Overall, this study underscores the importance of human capital management and employer reputation for audit offices that operate in competitive labor markets.
来源：
Journal of Accounting Research , Volume 62, Issue 4，September 2024
文章涉及数据：
1、员工诉讼数据库
2、审计师简历数据
（CnOpenData相关数据： 2014-2023年中国企业劳动争议行政处罚数据注册会计师及事务所数据、2014-2023年会计师事务所线上招聘数据）
# 02#
题目：
The Disciplinary Effect of Social Media: Evidence from Firms' Responses to Glassdoor Reviews
作者：
SVENJA DUBE:Gabelli School of Business, Fordham University
CHENQI ZHU:Paul Merage School of Business, University of California, Irvine
摘要：
We examine how firms respond to the increased workplace transparency due to the coverage on Glassdoor.com, which collects and disseminates reviews on employee satisfaction. Leveraging the staggered timing of first-time reviews on Glassdoor, we use a difference-in-differences design and find that after being reviewed on Glassdoor, firms improve their workplace practices, measured by corporate social responsibility scores on employee relations and diversity. Consistent with firms improving their workplace practices to remain competitive in the labor market, we find that such improvement concentrates in firms with negative initial reviews and with high labor intensity. We also find firms increase disclosures about workplace practices after being reviewed and the increase concentrates in firms with high institutional ownership, consistent with firms providing more disclosures to appease investors. Overall, our findings suggest that the increased workplace transparency through social media has a disciplinary effect on corporate policies.
来源：
Journal of Accounting Research, Volume59, Issue5 December 2021
文章涉及数据：
1、glassdoor美国员工评价数据
（CnOpenData相关数据：Glassdoor美国上市公司员工评价数据、Glassdoor美国上市公司面试者评价数据）
# 03#
题目：
Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions?
作者：
CAROLYN DELLER:The Wharton School, University of Pennsylvania
摘要：
Accepted by Christian Leuz. My sincere thanks to the research site for providing the data for this project and to the individuals there who graciously gave their time throughout this project. This paper is based on my dissertation, completed at Harvard Business School, and was previously titled “Beyond Performance: When Potential Matters to Employee Career Outcomes.” I am extremely thankful to my dissertation committee members—Dennis Campbell (co-chair), Tatiana Sandino (co-chair), Robert Simons, and Eugene Soltes—for all their guidance and support as well as to Chris Ittner for his immensely helpful advice on later revisions to this paper. I appreciate comments and suggestions from an anonymous associate editor, an anonymous reviewer, Shannon Anderson, Chris Armstrong, Akash Chattopadhyay, Ian Gow, Isabella Grabner, Tim Gray, Wayne Guay, Gary Hecht, Bob Holthausen, Anya Kleymenova, Brett Lombardi, Michael Minnis, Natalia Mintchik (discussant), Sophia Poersch, Jee-Eun Shin, Karl Schumacher, Dan Taylor, Sorabh Tomar, Marshall Vance (discussant), Christina Zhu, and workshop participants at the University of Chicago, Emory University, Harvard Business School, INSEAD, Tulane University, the University of Illinois at Urbana–Champaign, the University of Notre Dame, the University of Southern California, the University of Pennsylvania (Wharton), the 2017 AAA Management Accounting Section Midyear Meeting in San Juan, the 2017 Spring Camp at Tilburg University, the 2017 AAA Annual Meeting in San Diego, and the 31st Annual Accounting Research Conference in memory of Nicholas Dopuch at Washington University in St. Louis. I gratefully acknowledge financial support from Harvard Business School and the financial support received as a Dorinda and Mark Winkelman Distinguished Faculty Scholar for the 2022–2023 year. All errors and omissions are my own.
来源：
Journal of Accounting Research, Volume61, Issue4, September 2023
CnOpenData企业员工系列数据如下：
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邮 箱: dingxiaoyu@cnopendata.com
电 话: 13370290605
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