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  • 10 May 2011
  • First Look

First Look: May 10

increases in comparability: firms having low amounts of reconciling items between U.K. GAAP and IFRS, and firms having ex ante high quality information environments. Together, the results are consistent with mandatory IFRS adoption... View Details
Keywords: Sean Silverthorne
  • December 2010
  • Article

The Case for Professional Boards

By: Robert C. Pozen
When the world's largest financial institutions had to be rescued from insolvency in 2008, many experts laid the blame at the feet of corporate boards. But insufficient board oversight is a problem that had supposedly been solved in 2002. As the United States... View Details
Keywords: Financial Institutions; Insolvency and Bankruptcy; Governing and Advisory Boards; Failure; Accounting Audits; Quality; Behavior; Legal Liability; Experience and Expertise; Corporate Governance; Governance Controls; Performance Effectiveness; United States
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  • 15 Jan 2013
  • First Look

First Look: January 15

paper: http://ssrn.com/abstract=2190963 Which Does More to Determine the Quality of Corporate Governance in Emerging Economies, Firms or Countries? Authors:Hugill, Andrea, and Jordan Siegel Abstract Scholars of corporate governance have... View Details
Keywords: Sean Silverthorne
  • 16 Mar 2020
  • Research & Ideas

How the Coronavirus Is Already Rewriting the Future of Business

patients alike will be able to track and share air quality analytics in a very democratized way from their handheld sensors connected to their mobile phones and organized and served up by third-party rating databases like the future... View Details
Keywords: by Dina Gerdeman
  • 17 Nov 2020
  • Research & Ideas

Why a Blended Workforce May Be Key to Lasting Competitive Advantage

In recent years, companies have been anxious about the lack of skilled workers to fill pivotal jobs. But then came COVID-19 and a subsequent recession. The ensuing business turmoil and record-high unemployment may have temporarily distracted companies from their... View Details
Keywords: by Joseph B. Fuller
  • 12 Sep 2016
  • Research & Ideas

What Brands Can Do to Monitor Factory Conditions of Suppliers

function, however, it’s unclear what the brands should be doing with the information. “There’s an ongoing debate as to whether these audits are simply snapshots to figure out the facts on the ground so multinationals can vote with their... View Details
Keywords: by Michael Blanding
  • 21 Jul 2009
  • First Look

First Look: July 21

ratings play an important role in the financial system, but investors and regulators who use ratings cannot easily verify their quality, and ratings are paid for by the firms whose bonds are rated. The provision of quality ratings is at... View Details
Keywords: Martha Lagace
  • 26 Jul 2011
  • First Look

First Look: July 26

this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors provide NAS, especially those related to information services. This is consistent with better audit View Details
Keywords: Sean Silverthorne
  • 16 Jun 2015
  • First Look

First Look: June 16, 2015

importance of return on equity in forecasting future stock returns depends on the quality of the accounting information. This extension also reconciles our model with alternative characteristic-based forecasters. These findings suggest... View Details
Keywords: Sean Silverthorne
  • 24 Apr 2007
  • First Look

First Look: April 24, 2007

807-126 PRG-Schultz will run out of cash within a couple of months unless the new CEO can reduce costs and restructure the company's debt. PRG was the dominant market leader in the audit recovery industry. The industry consisted of firms... View Details
Keywords: Sean Silverthorne
  • 30 Jun 2003
  • Research & Ideas

Computer Security is For Managers, Too

want them to look around and see that there's not much fun or profit to be had so that they'll leave in search of better prospects. Relying too heavily on audits is problematic for the same reason that relying on inspections to improve... View Details
Keywords: by Robert D. Austin & Christopher A.R. Darby
  • 18 Oct 2011
  • First Look

First Look: October 18

interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved earnings View Details
Keywords: Sean Silverthorne
  • 24 Apr 2012
  • First Look

First Look: April 24

Watson Publication:In Effective Auditing for Corporates: Key Developments in Practice and Procedures, edited by Joe Oringel, 161-178. London: Bloomsbury Information Ltd., 2012 Abstract In the wake of the recent financial crisis,... View Details
Keywords: Carmen Nobel
  • 15 May 2012
  • First Look

First Look: May 15

and elaborate on their normative implications. Audit Quality and Auditor Reputation: Evidence from Japan Authors:Douglas J. Skinner and Suraj Srinivasan Publication:The Accounting Review (forthcoming)... View Details
Keywords: Carmen Nobel
  • 10 Mar 2014
  • Research & Ideas

Counting Up the Effects of Sarbanes-Oxley

approach when considering SOX," explains Srinivasan. The most worrisome part of the act on the business side was the mandate that required public companies to obtain an independent audit of their internal control practices. The cost... View Details
Keywords: by Julia Hanna; Accounting; Banking
  • 27 Apr 2010
  • First Look

First Look: April 27

ideas across academic communities. The Predictive Value of Accruals and Consequences for Market Anomalies Authors:Francois Brochet, Seunghan Nam, and Joshua Ronen Publication:The Journal of Accounting, Auditing and Finance (forthcoming)... View Details
Keywords: Martha Lagace
  • 14 Nov 2012
  • Research & Ideas

New Agenda for Corporate Accountability Reporting

leveraged to test and improve the quality of corporate accountability reporting. Ramanna thinks accounting theory has a lot to contribute, in three particular ways: (1) by giving stakeholders the ability to verify what the corporation... View Details
Keywords: by Martha Lagace; Accounting; Energy; Utilities
  • 03 Nov 2009
  • First Look

First Look: Nov. 3

self-report of the licensee. The self-reporting aspect of the environment gives rise to demand for auditing by the licensor or third-party attestation by the licensee. We characterize the optimal royalty contract, accounting system choice... View Details
Keywords: Martha Lagace
  • 11 Mar 2014
  • First Look

First Look: March 11

change initiatives-Predictability, Teaming and Open Communication, and Results Only Work Environment-that alter the structure and culture of work in ways that enable better work and better lives. August 2013 Tax Administration Review Randomized Tax Enforcement... View Details
Keywords: Sean Silverthorne
  • 02 Feb 2002
  • What Do You Think?

Will the Societal Effects of Enron Exceed Those of September 11?

outcome from Enron will likely be the enrichment of the very professions that contributed to the mess. First, there will be the obvious windfall of extra legal fees from Enron and related cases. Then it is quite likely that the accounting profession will be enriched... View Details
Keywords: by James Heskett

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