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.
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Showing 1 to 7 of 7 for “"Financial restatements"”.
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Financial restatements and auditor quality
… between auditor quality and the likelihood of financial restatements for Australian listed companies. I focus on two types of restatements: error-based restatements, which are financial restatements to correct a prior-period error-based misstatement, and stealth restatements, which are …
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Merger and Acquisition Financial Reporting Outcomes: An Examination of Non-Audit Fees and the Impact on Auditor Independence
… provides two competing effects of NAS on financial reporting quality. The first being the compromise on auditor independence and the other on the benefits attained from knowledge spillover. Though these competing effects have been studied in various contexts, there has been little to no …
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Trust and Trustworthiness in the Executive Compensation Policy Required By the Dodd-Frank Act: an Experimental Study
As a result of failing financial markets, rampant managerial abuse of shareholder return through grossly unfair compensation packages and shareholder outrage at corporate governance apathy, Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act in July of 2010. Two major …
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Dark Personality Traits and Board Leadership: Three Essays on the Enactment of Governance Authority
… when governance failures, such as misconduct or financial restatements, become publicly visible. Finally, I investigate routine boardroom governance by distinguishing between narcissistic admiration and rivalry, incorporating contextual constraints like top management team power and ideological …
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Litigation against public companies that fail to disclose timely information
… (i) the litigation group, with the exception of financial restatements and fraud, carry headlines that are similar to the comparable group but details indicate an overuse of optimistic statements that got them into trouble; (ii) companies in the litigation group that did not experience large …
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Does Who We Are Influence What We Say? The Impact of Organizational Identity on Responses to Ethical Issues
… or restoring organizational reputation, financial performance, and trust. Thus, understanding factors that influence organizational communication in the wake of ethical issues is important. Previous research has focused on the impact of situational characteristics on organizational …
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The application of IAS 39 reclassifications by global systemically important banks (G-SIBs) since 2008/2009
… to the International Accounting Standard 39 – Financial Instruments: Recognition and Measurement (IAS 39) and to International Financial Reporting Standard 7 – Financial Instruments: Disclosures (IFRS 7) on 13 October 2008. These amendments allowed entities to reclassify non-derivative …