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Top Legal Executives And Mergers And Acquisitions Process And Outcomes, Suye Wang
Top Legal Executives And Mergers And Acquisitions Process And Outcomes, Suye Wang
Accounting Dissertations
The role of a firm’s in-house top legal executives has become more prominent in recent years due to regulatory changes, increasing litigation, and growing risk and liability in the corporate world. Top legal executives act as trusted advisers to top management and board of directors in strategic decision-making. In this dissertation, I develop a measure of top legal executive influence in the acquiring firm and examine whether the top legal executive’s influence is associated with mergers and acquisitions (M&A) process and outcomes. I find that top legal executive influence is associated with shorter public process length (deal announcement to deal …
The Impact Of Fresh Eyes: How A Change In The Engagement Team Impacts The Reporting Of Internal Control Material Weaknesses, Hannah Elizabeth Richards
The Impact Of Fresh Eyes: How A Change In The Engagement Team Impacts The Reporting Of Internal Control Material Weaknesses, Hannah Elizabeth Richards
Accounting Dissertations
Regulators have repeatedly debated mandatory auditor rotation. Proponents emphasize the benefits that a new auditor brings, specifically, improved independence and a fresh perspective, leading to higher quality audits. However, opponents argue that changing auditors is costly and impedes audit quality. The United States currently requires audit partner rotation, but it is not clear that partner change alone significantly impacts audit outcomes. In this dissertation, I provide evidence that the fresh perspective brought about by changes in the engagement team improves the detection and reporting of internal control material weaknesses (ICMW) after controlling for the likelihood of the existence of ICMW. …