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Culture and Cost Behavior: A Cross-Country Study
(SSRN, 2015)
Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties
(Elsevier, 2014)
Debtholders’ demand has been widely discussed as a key determinant of conservatism but clear causal evidence is not yet established. Using a natural experiment setting, wherein a Delaware court ruled that the fiduciary ...
Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Framework for Audit Quality, Consultation Paper by the International Auditing and Assurance Standards Board
(American Accounting Association, 2013)
On January 15, 2013, the International Auditing and Assurance Standards Board (IAASB) solicited public comments on the exposure draft of its consultation paper entitled A Framework for Audit Quality (the Framework). The ...
The Effects of Generalized Trust and Civic Cooperation on the Big N Presence and Audit Fees Across the Globe
(SSRN, 2016)
We examine the impact of informal cultural attributes, such as generalized trust in a
society (hereafter “trust”) and civic cooperation, on audit fees and Big N presence in countryspecific
audit markets. The relation ...
Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC's Concept Release No. 33-9862; 34-75344 File No. S7-13-15, 'Possible Revisions to Audit Committee Disclosures'
(DigitalCommons@Kennesaw State University, 2015)
Recently, the Securities and Exchange Commission (SEC) solicited public comments on its Concept Release No. 33-9862; 34-75344 File No. S7-13-15, Possible Revisions to Audit Committee Disclosures. This commentary summarizes ...
Discretionary Disclosures of Goodwill Slack: Determinants and Consequences
(Conference on Convergence of Financial and Managerial Accounting, 2015)
Recently, the SEC has added a principle-based requirement to the disclosures for goodwill. The rule requires firms to report the percentage by which the fair value of reporting units exceed their book values—slack—when the ...
Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Standard on Auditing (ISA) 720 (Revised), The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor's Report Thereon: Participating Committee Members and Other Contributors
(American Accounting Association, 2013)
On November 14, 2012, the International Auditing and Assurance Standards Board (IAASB) solicited public comments on its exposure draft of the document entitled International Standard on Auditing (ISA) 720 (Revised), The ...
The impact of internal control weaknesses on firms' cash policies
(SSRN, 2016)
We study the association between firms' Section 302 and Section 404 internal control weaknesses and these firms' cash-to-cash flow sensitivities. We also examine whether the presence of the internal control weaknesses ...
Comments of the Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper Auditing Accounting Estimates and Fair Value Measurements
(Elsevier, 2014)
Recently, the Public Companies Accounting Oversight Board (PCAOB) solicited public comments on its Staff Consultation Paper Auditing Accounting Estimates and Fair Value Measurements. This commentary summarizes the contributors’ ...
The Crowdfunding Effect
(2015-10-01)
The U.S. Securities & Exchange Commission (SEC) recently moved to finalize its proposed crowdfunding rule that would enable the use of small amounts of capital from a large number of individuals to finance a new business ...