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Implications Of Audit Office Resource Allocation Shocks: Evidence From Late 10-K Filings, Stuart Dearden Aug 2018

Implications Of Audit Office Resource Allocation Shocks: Evidence From Late 10-K Filings, Stuart Dearden

Graduate Theses and Dissertations

Prior literature examines consequences (e.g., negative market reactions, higher subsequent audit fees, and debt covenant violations) audit clients face arising from missed regulatory due dates. These clients likely pressure the auditor to provide additional resources to perform the audit. This paper examines whether an audit office resource allocation shock stemming from late-filing clients is associated with the audit quality of the other timely-filing clients in that audit office. I find that timely-filing clients are more likely to subsequently restate their financial statements when there are late-filing clients in the same audit office. Using audit fees as a proxy for auditor …


College Readiness, Student Expectations And Sucess: The Role Of Non-Cognitive Skills, Malachi Nichols, Julie R. Trivitt, Gema Zamarro May 2018

College Readiness, Student Expectations And Sucess: The Role Of Non-Cognitive Skills, Malachi Nichols, Julie R. Trivitt, Gema Zamarro

Education Reform Faculty and Graduate Students Publications

Attending college is a significant human capital investment but only about 56% of those who start college will have a completed degree 6 years later. This makes identifying which skills are associated with college success an important policy concern. We surveyed over 1,100 entering college freshmen, majoring in business and engineering at a public university in the US, and combined this information with administrative data to create a comprehensive data set that, in addition to the usual academic performance data, cognitive ability measures, and demographics, also included measures of non-cognitive skills, personality traits, and student expectations about college success. With …


Minority Entrepreneurship: How Access To Capital And Strategic Decisions Affect Success, Thea Winston May 2018

Minority Entrepreneurship: How Access To Capital And Strategic Decisions Affect Success, Thea Winston

Accounting Undergraduate Honors Theses

Many researchers have discovered that entrepreneurship is a source of financial freedom that if done successfully will ensure wealth for generations. With that idea in mind, minorities have seized that opportunity in record numbers with hopes that they will become prosperous. However, in addition to the increased success rate of minority-owned businesses, there is a rise in the failure rate of minority-owned businesses specifically in the African-American community. In this thesis, we will conduct a case study of three entrepreneurs at different stages that supports the theory that access to capital and strategic decisions affect the success of minority entrepreneurs. …


An Independent Record Label Business Plan, Jack Raybuck May 2018

An Independent Record Label Business Plan, Jack Raybuck

Marketing Undergraduate Honors Theses

A business plan created for an independent record label based in Los Angeles, California. The record label is focused on solving the gender inequality problem that currently exists in the music industry.