Browsing Electronic Theses, Dissertations, and Records of Study (2002– ) by Department "Accounting"
Now showing items 1-20 of 66
-
(2009-05-15)This paper investigates the impact of accounting earnings on Chief Executive Officer (CEO) compensation by examining how the valuation role and the contracting role of accounting earnings jointly determine the value of CEO ...
-
(2012-10-19)Using organizational theory, this research study examines whether a firm's business strategy influences the ethical culture and climate within the organization, and thus explains why a firm's business strategy may ultimately ...
-
(Texas A&M University, 2006-10-30)This study examines whether board independence is an effective corporate governance mechanism in reducing earnings management in China, a country with significantly different institutional and legal characteristics from ...
-
(2011-10-21)This study examines the determinants of tax aggressiveness. I utilize the unrecognized tax benefits (UTB) disclosed by the adoption of Financial Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” (FIN 48) ...
-
(Texas A&M University, 2006-10-30)The dissertation examines IPO underpricing and long-term performance to assess the use of industry specialization as a differentiation strategy by audit firms and underwriters. Prior studies indicate that prestigious ...
-
(2020-05-13)When a company is interconnected with other companies through common ownership, the company’s decision making is affected by common owners’ incentives to internalize externalities among investees. I argue that common owners ...
-
(2019-05-17)Given the recent interest of standard-setters in financial statement disaggregation, I investigate the open question of whether disaggregated information has confirmatory value or results in information overload. Specifically, ...
-
(Texas A&M University, 2005-11-01)This dissertation investigates whether short sellers establish short positions prior to accounting restatement announcements and whether the levels of short interest are related to the severity of restatements. Using 565 ...
-
(2012-07-16)While some prior studies document that investors overreact to information in sales growth as consistent with representativeness bias, other studies find no evidence of investor overreaction to either sales or earnings ...
-
(2017-05-17)This dissertation is comprised of two essays that examine the causes and consequences of shareholder activism. In the first essay, we examine five different types of evidence to determine whether interventions by activist ...
-
(Texas A&M University, 2008-10-10)I investigated whether implementing SOP 97-2, the revenue-recognition standard for the software industry, reduces earnings informativeness. This standard is particularly important for two reasons: First, its provisions ...
-
(2013-07-01)This study examines the relation between employee whistleblowing allegations and firms’ subsequent tax and financial reporting behavior. I draw on economic theory to develop expectations for and test firms’ tax and financial ...
-
(2023-06-21)Managers face information acquisition and processing frictions that inhibit them from learning about investment opportunities in an industry different from their own (i.e., a foreign industry). I argue that common institutional ...
-
(2016-07-28)I examine the consequences of SEC disclosure regulation in the U.S. market for foreign bonds, where firms can choose to register their issues with the SEC, known as “Yankee" bonds, or avoid registration using SEC Rule 144A. ...
-
(Texas A&M University, 2004-09-30)Financial analysts are an important group of information intermediaries in the capital markets. Their reports, including both earnings forecasts and stock recommendations, are widely transmitted and have a significant ...
-
(Texas A&M University, 2006-04-12)This dissertation quantifies the magnitude of the marriage penalty tax and measures its distributional effects on the general population. Estimates of the marriage penalty tax were calculated based on the effects of the ...
-
(Texas A&M University, 2004-09-30)Individuals are increasingly using expert system tax programs as a substitute for paid professionals when preparing their income tax returns. This study examines ways that expert systems encourage the same aggressive ...
-
(2010-10-12)This study examines whether corporate transparency about a restatement influences the Securities and Exchange Commission's (SEC) decision to issue an enforcement action. I consider corporate transparency to be higher when ...
-
(2012-10-19)This study investigates whether market learning explains the absence of the accrual anomaly in recent years by examining three conditions associated with the presence of the anomaly in prior research: (i) a differential ...
-
(2013-06-26)This study investigates whether auditors respond to earnings management pressure created by analyst forecasts. Analyst forecasts create an important earnings target for management, and professional standards direct auditors ...