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Accounting

Selected Works

Financial reporting

Articles 31 - 37 of 37

Full-Text Articles in Business

Are Regulatory Mandate And Independence Necessary For Audit Quality?, Shyam Sunder, Karim Jamal Oct 2008

Are Regulatory Mandate And Independence Necessary For Audit Quality?, Shyam Sunder, Karim Jamal

Shyam Sunder

Two key assumptions underlying the regulation of U.S. financial reporting are the need to mandate the certification of financial statements, and to require that this certification be performed by independent auditors. Private incentives to demand (and supply) certification are thought to be insufficient, and independence is thought to be necessary for quality audit. In this study, we collect archival data on certification activity in the economy, and conduct a field experiment on an unregulated online market for certification of baseball cards to investigate the validity of these assumptions. Our results show that: (1) Private markets for certification services are ubiquitous …

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International And National Standards And Norms Of Financial Reporting: Monopoly Or Competitive Coexistence, Shyam Sunder Oct 2007

International And National Standards And Norms Of Financial Reporting: Monopoly Or Competitive Coexistence, Shyam Sunder

Shyam Sunder

No abstract provided.

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Corporate Financial Reporting: By Emergence Or Intelligent Design, Shyam Sunder Nov 2006

Corporate Financial Reporting: By Emergence Or Intelligent Design, Shyam Sunder

Shyam Sunder

No abstract provided.

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Corporate Financial Reporting: By Emergence Or Intelligent Design, Shyam Sunder Jun 2006

Corporate Financial Reporting: By Emergence Or Intelligent Design, Shyam Sunder

Shyam Sunder

No abstract provided.

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Corporate Financial Reporting By Emergence Or Intelligent, Shyam Sunder Jun 2006

Corporate Financial Reporting By Emergence Or Intelligent, Shyam Sunder

Shyam Sunder

No abstract provided.

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From General Acceptance To Written Standards In Financial Reporting: Consequences For Accounting Practice, Education And Research, Shyam Sunder Mar 2006

From General Acceptance To Written Standards In Financial Reporting: Consequences For Accounting Practice, Education And Research, Shyam Sunder

Shyam Sunder

No abstract provided.

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Corporate Financial Reporting: By Emergence Or Intelligent Design, Shyam Sunder Dec 2005

Corporate Financial Reporting: By Emergence Or Intelligent Design, Shyam Sunder

Shyam Sunder

No abstract provided.

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