Browsing Department of Accounting by Title
Now showing items 26-33 of 33
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Social Exchange And Post-employment Citizenship: Evidence From Public Accounting
(Accounting, 2010-07-19)In this study I examine why some ex-employees more than others choose to benefit their former firm (post-employment citizenship). The study is based on social exchange theory and involves former employees of a Big Four ... -
A Study Of Foreign Earnings Management Using An Empirical Distribution Approach
(Accounting, 2008-09-17)Effective January 1, 1998, SFAS 131 changed the way managers voluntarily disclose business, geographic and operating segments of their companies. Reporting geographic segments is specifically related to the reporting of ... -
Tax receivable agreements in initial public offerings: An analysis of the innovation incorporated in IPO agreements
A Tax Receivable Agreement (TRA) is a binding commitment between a newly public firm and the firm's founders to include a tax-sharing arrangement, obligating the IPO firm to make annual cash payments to the pre-IPO owners. ... -
THE EFFECT OF INVESTOR SENTIMENT ON EARNINGS MANAGEMENT
(2020-08-10)The association between investor sentiment and corporate reporting decisions/outcomes has been recently examined in the accounting and finance literature. As an important outcome of corporate reporting decisions, earnings ... -
THE IMPACT OF FRESH EYES: HOW A CHANGE IN THE ENGAGEMENT TEAM IMPACTS THE REPORTING OF INTERNAL CONTROL MATERIAL WEAKNESSES
(2021-05-07)Regulators have repeatedly debated mandatory auditor rotation. Proponents emphasize the benefits that a new auditor brings, specifically, improved independence and a fresh perspective, leading to higher quality audits. ... -
The timing of insider trading and management forecast credibility
(2022-05-16)In this paper, I study how past insider trading patterns affect management forecast credibility. I first hypothesize and find that, due to litigation concerns, executives are unlikely to use a “pump-and-dump” strategy to ... -
TOP LEGAL EXECUTIVES AND MERGERS AND ACQUISITIONS PROCESS AND OUTCOMES
(2021-08-02)The role of a firm’s in-house top legal executives has become more prominent in recent years due to regulatory changes, increasing litigation, and growing risk and liability in the corporate world. Top legal executives act ... -
TOP MANAGEMENT TEAM FUNCTIONAL DIVERSITY AND FIRM PERFORMANCE: A MEDIATION ANALYSIS
(2023-08-04)In my dissertation, I study whether the top management team (TMT) between-member and within-member functional diversities affect firm performance. Between-member functional diversity, known as Dominant Functional Diversity ...