Business Commons^™

Small Audit Firms And Earnings Manipulations, Huichi Huang

Business Administration - Dissertations

This paper examines the monitoring role of small audit firms (i.e., those with 100 or fewer clients who are subject to different levels of oversight by the PCAOB) on earnings management. Specifically, I examine the relationship between earnings manipulations and the use of small audit firms. I find that small audit firms are less able to constrain managers' opportunistic use of discretionary accruals. However I find no evidence that small audit firms are associated with real activities manipulation. By investigating a specific group of audit firms that are the smallest in the audit market, this study extends our understanding of …

Does Corporate Governance Influence Misstatement Disclosure Timeliness?, Rapheal Joseph Hamilton

Business Administration - Dissertations

The relationship between corporate governance and firm disclosure for firms in crisis, specifically firms in violation of GAAP, may differ from the relationship demonstrated in prior literature between governance and voluntary disclosure. An emerging stream of disclosure literature assumes that the relationship between corporate governance and misstatement disclosure choices mirror that found in prior voluntary disclosure literature though no study has empirically demonstrated that a similar relationship exists. Using a sample of 302 accounting irregularities disclosed between 2000 and 2006, I investigate the role of corporate governance, including both internal and external mechanisms, in influencing misstatement disclosure timeliness. I provide …

3d – Personalized Statues Business Plan: Istatue, Junjie Li

Honors Capstone Projects - All

Opportunity Statement

As people in our current society are becoming more fashionable and self-expressive, the demand of products that can enhance uniqueness and demonstrate personality is increasing drastically. iStatue, with the introduction of 3D Personalized Statues, will provide a unique product with quality and satisfaction to its customers.

Business Concept & Product

iStatue will challenge market leaders Build-a Bear Workshop and American Girl with a personalized toy to satisfy customers’ unique needs. The sculpture is a personalized toy in which the face head of the statues are made based on the picture of customers and customers control over which the …