2期

最新文章

• Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control AI翻译
  作者：Goh, Beng Wee
  作者单位：Singapore Management University
  摘要：This study examines whether the effectiveness of the audit committee and the board of directors is associated with firms' timeliness in the remediation of material weaknesses (MWs) in internal control. The sample comprises accelerated filers that disclosed at least one MW from July 2003 to December 2004 under section 302 of the Sarbanes-Oxley Act (SOX). Using logistic regression analyses, I find that firms with larger audit committees, audit committees with greater nonaccounting financial expe...
• Are Assurance Services Provided by Auditors on Initial Public Offerings Influenced by Market Conditions? AI翻译
  作者：Copley, Paul A.; Douthett, Edward B., Jr.
  作者单位：James Madison University; George Mason University
  摘要：The initial public offering (IPO) market is characterized by large, periodic swings in new issue volume, commonly referred to as hot and cold markets. We compare IPO assurance fees over these cycles controlling for factors that are potentially associated with hot IPO markets. We find that average assurance fees are lower during hot market periods and that fee coefficients associated with certain client- and IPO-specific attributes are lower during hot markets. Our results are consistent with t...
• Weak Governance May Be Optimal Governance: A Discussion of Corporate Governance and Backdating of Executive Stock Options AI翻译
  作者：Bushman, Robert M.
  作者单位：University of North Carolina; University of North Carolina Chapel Hill
• Corporate Governance and Backdating of Executive Stock Options AI翻译
  作者：Collins, Daniel W.; Gong, Guojin; Li, Haidan
  作者单位：University of Iowa; Pennsylvania Commonwealth System of Higher Education (PCSHE); Pennsylvania State University; Pennsylvania State University - University Park; Santa Clara University
  摘要：This paper investigates whether weak corporate governance is a contributing factor to the incidence of backdating executive stock option awards. On the basis of a sample of Standard & Poor's 1500 firms that exhibit evidence of backdating, we find that firms with weaker governance structures that allow chief executive officers (CEOs) to exercise greater power over the board and its compensation committee are more likely to engage in CEO stock option backdating. Moreover, the tendency to backdat...
• Three Threats to Validity of Choice-based and Matched-Sample Studies in Accounting Research AI翻译
  作者：Cram, Donald P.; Karan, Vijay; Stuart, Iris
  作者单位：California State University System; California State University Fullerton
  摘要：We consider three technical errors in the statistical analysis of choice-based and matched-sample studies in accounting research. These problems constitute threats both to the internal and external validity of the research. First, we note that researchers have often failed to control for the effects of matching variables used in sample selection. Commonly, researchers believe that the selection of a matched sample already controls for the matching variables and hence controlling for them in an...