Assurance of sustainability reports is increasingly common, and the Securities and Exchange Commission (SEC) will require assurance of certain sustainability disclosures [...]

Accounting research finds that auditors perform better when they are required to account for their actions to a superior. However, this research assumes that the auditor[...]

Practitioner surveys and the academic literature present conflicting views on why firms stop issuing short-term earnings forecasts, as well as on the expected consequence[...]

This study extends recent research by Barton and Simko (2002) by examining whether earnings management constraints embedded within generally accepted accounting principl[...]

Recent evidence suggests that analysts anticipate the effects of earnings management when creating their earnings forecasts. However, these studies offer conflicting sto[...]

Prior research provides mixed evidence on disclosures effect on cost of equity capital. I investigate these mixed results by delineating disclosure into four separate di[...]

This dissertation examines the consequences to CEOs of reporting losses, including reductions in pay, shifts in the composition of pay, and job termination. The first hyp[...]

Prior research documents that firms tend to beat three earnings benchmarks: zero earnings, last years earnings, and analysts forecasted earnings, and that there are both [...]

School counselors need effective interventions, both in terms of student change and counselor use of time. Student change needs to be tied to the overall mission of the [...]

Chapter 1 examines the earnings management around earnings benchmark literature. The earnings benchmarks are the earnings level (loss avoidance), earnings changes (earni[...]

This paper investigates the impact of Sarbanes-Oxley (SOX) on managers earnings management choices (i.e., accrual management and real earnings management). Specifically,[...]

In November 2007, the SEC approved a new rule to eliminate the IFRS-U.S. GAAP reconciliation requirement for foreign private issuers (hereafter, IFRS firms). The relaxati[...]