Browsing by Department "Accounting"
Now showing items 41-60 of 71
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(2017-05-09)I investigate whether cross-sectional differences among politically connected directors are associated with differences in tax avoidance behavior. Recent research suggests that the presence of politically connected directors ...
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(1978)This report contains an examination of the Senate document, "The Accounting Establishment", which calls for extensive governmental regulation of the accounting profession. It examines ten major points presented in the ...
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(2015-07-16)Prior research has shown that executives can significantly influence firm tax strategy. However, we know little about the consequences of executive influence on firm tax strategy. I examine labor market consequences, which ...
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(2021-06-03)Dark pools are alternative trading venues with limited trading transparency. These venues have attracted an increasing fraction of trading volume away from exchanges, raising concerns over their lack of transparency and ...
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(2015-06-29)Although mandatory partner rotation has existed in the U.S. in some form since the 1970s, insufficient U.S. partner-specific data has limited researchers’ ability to examine the costs and benefits of mandatory U.S. partner ...
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(Texas A&M University, 2004-11-15)Financial analysts are considered inefficient when they do not fully incorporate relevant information into their forecasts. In this dissertation, I investigate differences in the observable efficiency of analysts' earnings ...
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(2019-05-08)The 2010 Dodd-Frank Act requires large bank holding companies (BHCs) to implement strong risk governance structures. Utilizing a difference-in-differences design that exploits BHCs’ staggered adoption of the new rules, ...
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(2012-10-19)Naked short selling occurs when a short seller fails to deliver shares on the settlement day. The business press and many corporate managers characterize it as abusive price manipulation, alleging that selling nonexistent ...
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(2010-07-14)I examine the association between earnings quality and audit firm type using a three-tiered audit firm classification scheme which allows for an explicit examination of the quality of Second-Tier audited earnings. My tests ...
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(2023-06-21)Using the setting of the sharing economy (SE), I study whether incumbent firms increase tax planning in response to disruptive competitive threats, where cash needs are a primary mechanism. Due to their innovative business ...
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(2019-06-06)This dissertation consists of two essays on the effect of the media coverage on investors’ responses to earnings-related information. In the first essay, “The Effect of Media Coverage on Earnings Expectations”, I examine ...
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(2011-08-08)This study investigates the effect of preferred stock on the credit ratings assessed by professional credit analysts. Preferred stock inherently contains both features of debt and equity financing. Hence, the nature of ...
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(Texas A&M University, 2004-09-30)Prior research suggests that the use of accounting information differs substantially by investor class. My analysis extends this line of research to the area of SEC Form 8-K filings. Prior research also provides mixed ...
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(Texas A&M University, 2006-10-30)Risk based audit (RBA) approaches represent a major trend in current audit methodology. The approach is based on risk analysis used to identify business strategy risk. The RBA has created a new set of research issues that ...
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(2021-07-20)In this study, I investigate whether rival firms increase their voluntary disclosures to investors and customers in response to a competitor’s financial distress event, specifically a covenant violation or bankruptcy. I ...
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(2012-10-19)This study examines how the Securities and Exchange Commission balances competing regulatory objectives in its decisions to approve requests to withhold proprietary information from firms' financial reports. The confidential ...
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(2010-10-12)This study examines revenue recognition methods used by high technology firms for sales to distributors. Revenue is either recognized when products are delivered to distributors (sell-in) or when distributors resell products ...
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Short-sellers and Analysts as Providers of Complementary Information about Future Firm Performance (2010-07-14)This study examines whether short-sellers and financial analysts develop complementary information about future earnings and returns and assesses whether investors can improve predictions made by each of these intermediaries ...
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(2022-06-03)The spread of information through social media networks can facilitate the adoption of widespread beliefs and shift public perception. I investigate the influence of social media engagement using an important information ...
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(2014-06-20)Despite the importance of specialists to the audit of significant accounting estimates, PCAOB inspection reports highlight instances where auditors discount advice received from a specialist. I examine when and why auditors ...