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Some of the material in is restricted to members of the community. By logging in, you may be able to gain additional access to certain collections or items. If you have questions about access or logging in, please use the form on the Contact Page.
I examine whether Chief Executive Officers (CEOs) manage earnings per share (EPS) through share repurchases to meet or exceed EPS thresholds for bonus awards. The bonus thresholds are firm-specific, fixed reporting targets that are known...
I examine whether the FASB's revenue recognition guidance (codified as ASC Topic 606) increases revenue comparability across firms and industries, and whether revenue comparability provides decision useful information to analysts. I...
I examine how an audit client's political contributions influence the auditor-client relationship. Prior research suggests opposing forces from political contributions on the auditor's assessment of audit risk. Prior research also...
The purpose of this study was to examine whether dialogic reading, an evidence based intervention involving interactive storybook reading, improved the basic concept knowledge of preschool children using flap books or storyline books. A...
The rapid accumulation of genome annotation data, as well as their widespread re-use in clinical and scientific practice, poses new challenges to scientific data quality management. In particular, there is a lack of understanding the...
I use two accrual measures (abnormal total accruals and abnormal total current accruals) to proxy for accrual quality and examine the relationship between accrual quality and market reaction at the revelation date (the date the bad news...
Although prior research has established the importance of opportunity costs and identified factors influencing their inclusion in decisional analyses, researchers have overlooked several factors likely to be present in an actual...
This dissertation describes an experimental study of impression management in the principal-agent relation. First, I utilize agency theory and efficiency wage theory to hypothesize productivity and planning benefits to the principal....
The Marionette and the Mask Publishing company thanks Pickford Waller for his check for subscriptions to "The Mask" and "The Marionette." They announce a delay in printing due to a printers' strike and explain why their costs have risen...
The quality of financial reporting has come under increased scrutiny in recent years because of high-profile financial reporting failures, such as Enron and WorldCom, and the significant increase in the number of financial restatements....
According to SAS No. 99 and the "Fraud Triangle" there are three major classes of fraud risk factors: pressures, opportunities, and rationalizations. This study first investigates the manner in which auditors react to pressures and...
This study develops and tests a model of manager reporting credibility in an earnings guidance setting. I use two experiments in which I manipulate forthcomingness, investors' status (i.e. current vs. prospective investors), reputation, ...
Every day, in thousands of companies around the world, in every industry, savvy managers inspire their workers to fight for market share. Every day, the business press makes heroes of firms that have successfully captured competitors'...
Prior audit research and PCAOB inspection reports provide evidence that auditors often fail to revise audit plans to effectively address new risks that are revealed during audit fieldwork. I investigate how budget performance measures...
"It is the purpose of this paper to present to the beginning or inexperienced principal a survey of the problem of internal accounting, a brief history of internal accounting, and an examination of the responsibility of a principal in...
Conventional wisdom, as well as recent research (Hong and Yu 2009), suggest that trading activity and returns decrease during the summer months, possibly due to decreased market participation by net-buying noise traders. I extend...
Negative book equity firms have grown to comprise a substantial subset of the equity market, totaling $893 billion in market value at the end of 2017. Few studies focus on negative book equity firms, leaving our understanding of this...
This study intended to extract factors that could be successfully used to increase purchase intent. Moreover, this study attempted to increase existing knowledge in marketing of sportswear. This study's main focus was to test which...
This study investigates whether labor union strength is associated with the quality of audits and internal control. Labor unions have reason to demand high quality audits and strong systems of internal control because they rely on...
This study examines whether the mandated disclosure of CEO-to-employee pay ratios motivates firms to curb CEO pay. In July 2010, the U.S. Congress directed the SEC, via Section 953(b) of the Dodd-Frank Act, to enforce a rule that...
I examine whether managers are more likely to meet-or-beat earnings benchmarks when firms experience natural disasters. When a natural disaster strikes and causes significant damages, it could negatively affect a firm’s financial...
Prior research suggests that individuals receiving higher than market wages reciprocate with higher than enforceable levels of effort. This study examines whether the effectiveness of these reciprocity-based rewards depends on a worker's...
The categorization and organization of political cartoons has historically been a non-starter; both a lack of resources and a lack of interest have been cited as reasons for the exclusion of these works from the historical record. The...
The purpose of this study is to add to the discourse about the motivations of bug chasers, or gay men who actively seek human immunodeficiency virus (HIV) infection. There are three phases for this study. First, this thesis examines the...
A response to a myriad of rising doubts of the constitutionality of free speech regarding food, the present manuscript offers an alternative political economy and critical legal studies approach to agricultural product disparagement (APD...
I examine the effect of the change from incurred loss model to the current expected credit loss (CECL) model on mortgage lending. I find that the extent that the CECL model under ASC 326 exacerbates the lending disparities for low-income...
This study examines the effects of risk preference and loss aversion on individual responses to differently framed incentive contracts. Individual risk and loss preferences are measured using the Holt and Laury (2002) measure of risk...
Internal control systems consist of two evidence domains, automated control evidence and manual process evidence. Auditors can possess knowledge and expertise in both internal control evidence domains. But, auditors tend to possess more...
Previous studies of audit task structure and auditor knowledge structure have concluded that judgment performance is improved when a match between structures exists. Auditing Standard No. 5, An Audit of Internal Control Over Financial...
The value of the current pass/fail version of the standardized audit report has been criticized as not providing stakeholders with much information beyond the qualified vs. unqualified opinion (Cohen Commission 1978; Church et al. 2008;...
Brainstorming sessions are now a requirement on each audit per Statement on Auditing Standards (SAS) No. 99, Consideration of Fraud in a Financial Statement Audit, but concerns have been raised about their effectiveness in helping...
Prior research suggests auditor resources are quasi-fixed at the office-level: local audit offices operate as semi-autonomous units, and resources are costly to transfer across offices. The objective of this study is to document a...
"It is the object of this paper to sketch relatively briefly the evolution of accounting from obscure early beginnings to the position of importance and prestige which it holds today. This paper will also investigate the status of the...
I test for the existence of an investor valued assurance component of auditor reputation that is separate from the well documented insurance value component of auditor reputation. More specifically, I test whether office level auditor...
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