Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 224 for “"Business Administration, Accounting."”.
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Derivatives activities and risk at commercial bank holding companies.
Derivatives activities and risk at commercial bank holding companies.
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Auditors' Reactions to and Companies' Control of Classification Shifting
Classification shifting is an earnings management tool that managers use to misclassify items within the income statement to inflate core earnings (McVay 2006). This study investigates how high-quality auditors (i.e., Big Four auditors, auditors with long tenure, and industry-specialist auditors) …
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Essay 1. Accrual Effect in Stock Returns: Earnings Management or Sluggish Market Reactions? Essay 2. The Accrual Effect on Future Earnings
In the second essay, I examine the accrual effect on future earnings and measure the potential economic consequence of earnings management. I find that the aggregate future earnings, on average, will be impaired by $0.20 in the long-run for an $1 increase of current accruals. This negative accrual …
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The Impact of Corporate Litigation on Analysts' Earnings Forecasts and on Managements' Settlements Timing Decision
The results are consistent with the hypotheses that analysts forecasts are affected by litigation and that managers make settlement decisions that are systematically related to financial incentives.
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Coping With Identified Budgetary Time Constraints: Auditors' Industry Specialization and Risk Assessments
The results of the study suggest that industry specialization affects auditors' risk assessments. Specifically, industry-matched auditors make better discerning risk assessments than do industry-mismatched auditors. Industry-matched auditors also use more appropriate coping strategies and revise …
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Quantitative Market Risk Disclosure, Bond Default Risk and the Cost of Debt: Why Value at Risk
The empirical analyses on both new and seasoned debt issues show that the reduction in bond default risk and cost of debt is observed more frequently with the value at risk format than with sensitivity analysis. Firm size might be a confounding factor, however, because larger firms choose to …
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Accounting for Asset Securitizations: Fair Values and Earnings Management
… investigate this question within the context of accounting for an asset securitization, a technique that involves pooling of loans and selling a portion of these pools to third party investors via a Special Purpose Entity (SPE). I hypothesize that firms manage the gains from securitization to …
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Informal Consultation in Public Accounting: A Strategic View and an Experimental Investigation
*This dissertation is multimedia (contains text and other applications not available in printed format).
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Pattern Identification and Industry -Specialist Auditors
The results demonstrate that matched specialists are able to interpret and fill in partial cue patterns, whereas mismatched specialists do not recognize the implications of even full patterns. Matched specialists respond to a partial cue pattern that potentially indicates misstatement by developing …
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Trading Volume as a Proxy for Other Information in the Returns -Earnings Regression
Overall, these results validate Liu and Thomas' claim (2000) that failure to control for other information proxies in the returns-earnings regression can lead to misleading inferences and that future research should control for those proxies when using the regression to address a research question.
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Systems Thinking, Mental Representations, and Unintended Consequence Identification
Scholars and practitioners recently have asserted that systems thinking (ST)---the language, cognitive tool set, and perspectives that facilitate decision makers' mental representations of complex environments---improves accountants' thinking about causality (Bell, Peecher, and Solomon 2002). We …
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Determinants of Error Attribution in Accounting Estimates
Accounting researchers (e.g., Lundholm 1999) and standard-setters (e.g., AICPA 2002 and SEC 2002) have suggested that ex post reporting and examination of the accuracy of prior-period accounting estimates may increase investor welfare by increasing the perceived reliability of current-period …
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Ownership Structure and Characteristics of Earnings
This study investigates the relationship between ownership structure and various earnings characteristics assumed to be associated with the quality of reported earnings. I provide evidence that the absolute value of discretionary accruals, the standard deviation of residuals from the Dechow-Dichev …
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Smoothing of Pension Costs, Choice of Expected Rate of Return and Capital Market Consequences
… income statement according to Generally Accepted Accounting Principles (GAAP). I find evidence that investors incorporate the actual pension expense into equity price with some time delay.
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Essays on Fundamental Analysis
… Insiders who trade consistently with these accounting fundamentals earn higher abnormal returns than the abnormal returns normally earned by insiders or those from the fundamental analysis strategy. A trading strategy based on the combination of publicly available insider trading and …
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Can Identifying and Investigating Fraud Risks Increase Auditors' Liability
In this dissertation, I rely on attribution theory and norm theory to predict that in cases of undetected fraud jurors will be more likely to hold auditors liable for losses when the auditors did, versus did not, identify the perpetrated fraud as fraud risk during the audit. In addition, I rely on …
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Essays on Stock Options Expensing and Stock Options Backdating
… changes in options backdating behavior to two accounting events during the post-Sarbanes Oxley Act (""SOX"") period. During this time, the FASB added stock options expensing to its agenda (""event 1"") and eventually issued the options expensing accounting standard and implemented it (""event …
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The Impact of Geography on Corporate Financial Reporting
… and document that both the availability of accounting and business expertise and the resulting knowledge transfers in a location influence the financial reporting attributes of public companies headquartered in that location. The nature of this impact is moderated by auditor attributes. I …
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The Use of Downside Information to Enhance Investors' Credibility Judgments of Good News Management Forecasts
In the second part of the dissertation, I experimentally test and find evidence that managers can enhance their forecast credibility by supplementing their good news forecasts with downside information. I also document the boundary conditions of the credibility enhancement by the disclosure of …
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The Valuation Implications of International Accounting Diversity: An Examination of the United Kingdom
The findings in this thesis provide evidence that accounting differences across countries can be of practical significance, at least differences between the United Kingdom and the United States. In addition, the findings contribute to our understanding of the usefulness of accounting measurement …
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