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Small Audit Firms And Earnings Manipulations, Huichi Huang
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 …
The R&D Boundaries Of The Firm And The Governance Of R&D Alliances: Essays On Institutions, Strategic Considerations And Contract Structure, Jason Michael Pattit
The R&D Boundaries Of The Firm And The Governance Of R&D Alliances: Essays On Institutions, Strategic Considerations And Contract Structure, Jason Michael Pattit
Management - Dissertations
The three essays in this dissertation examine questions related to the R&D boundaries of the firm and the governance of R&D alliances. The first essay draws on institutional theory to examine the history of corporate R&D in the U.S. since the mid-19th century. Formal and informal institutional rules and constraints are shown to play a role in the initial rise of markets for technology in the 19th century, their decline during the early-20th century, and their eventual return at the end of the 20th century. The influence of formal and informal institutions on the adoption of in-house R&D labs in …
Does Corporate Governance Influence Misstatement Disclosure Timeliness?, Rapheal Joseph Hamilton
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 …