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Accounting

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Selected Works

Shyam Sunder

2015

Articles 1 - 11 of 11

Full-Text Articles in Business

How Do Market Agents Assess Audit Quality?, Adam Esplin, Karim Jamal, Shyam Sunder Nov 2015

How Do Market Agents Assess Audit Quality?, Adam Esplin, Karim Jamal, Shyam Sunder

Shyam Sunder

The Public Company Accounting Oversight Board (PCAOB) in the U.S. regulates auditing and seeks to promote its quality, a difficult-to-define concept. To understand how agents involved in private companies think of audit quality, we interview their CFOs, auditors, bankers, board members, bonding agencies, and some private equity investors. We find that a variety of agents demand an audit while retaining their scepticism and seeking independent corroboration of what they learn from the audited financial statements. Management selects the auditor. Audit Quality is assessed based on the degree to which the audit plan (inputs and risk assessment processes) aligns with the …

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Norms, Organization, Risk In Financial Reporting, Shyam Sunder Oct 2015

Norms, Organization, Risk In Financial Reporting, Shyam Sunder

Shyam Sunder

No abstract provided.

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"Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers.", Shyam Sunder Jun 2015

"Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers.", Shyam Sunder

Shyam Sunder

No abstract provided.

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Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers, Shyam Sunder Jun 2015

Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers, Shyam Sunder

Shyam Sunder

No abstract provided.

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Better Financial Reporting: Meanings And Means, Shyam Sunder May 2015

Better Financial Reporting: Meanings And Means, Shyam Sunder

Shyam Sunder

No abstract provided.

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Financial Engineering And The Arms Race Bewteen Accounting Standard Setters And Preparers, Shyam Sunder May 2015

Financial Engineering And The Arms Race Bewteen Accounting Standard Setters And Preparers, Shyam Sunder

Shyam Sunder

No abstract provided.

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Financial Regulation For A Better Society, Shyam Sunder May 2015

Financial Regulation For A Better Society, Shyam Sunder

Shyam Sunder

No abstract provided.

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Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers, Shyam Sunder Apr 2015

Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers, Shyam Sunder

Shyam Sunder

No abstract provided.

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Accounting By Rules Or Social Norms?, Shyam Sunder Jan 2015

Accounting By Rules Or Social Norms?, Shyam Sunder

Shyam Sunder

No abstract provided.

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Trade, Accounting, And Governance In Kautilya’S Arthaśāstra, Shyam Sunder Dec 2014

Trade, Accounting, And Governance In Kautilya’S Arthaśāstra, Shyam Sunder

Shyam Sunder

No abstract provided.

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Valuation Of Equity And Investment Decisions, Shyam Sunder Dec 2014

Valuation Of Equity And Investment Decisions, Shyam Sunder

Shyam Sunder

No abstract provided.

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