Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Business
Occupational Fraud: Executive Compensation And Enforcements Against Auditors And Perpetrators., Erlina Papakroni
Occupational Fraud: Executive Compensation And Enforcements Against Auditors And Perpetrators., Erlina Papakroni
Graduate Theses, Dissertations, and Problem Reports
This dissertation is comprised of three studies that examine the association of executive compensation with financial statement fraud and enforcements pursued against the independent auditor and the principal perpetrators when occupational fraud is detected.
The first study examines competing, though non-mutually exclusive, hypotheses for the path that equity compensation follows on its way to financial misreporting. We find that firms that experience financial statement fraud pay their executives higher levels and a higher proportion of equity compensation across the entire executive’s tenure. This starts in the first year of an executive’s tenure and continues up until the fraud period. These …
Quantifying The Announcement Effects In The U.S. Lumber Market, Zarina Mamadalievna Ismailova
Quantifying The Announcement Effects In The U.S. Lumber Market, Zarina Mamadalievna Ismailova
Graduate Theses, Dissertations, and Problem Reports
The impact of public reports on price fluctuations has been widely investigated in many commodity markets, but little attention has been paid to the lumber market. In this thesis, we examine the impact of two housing market reports, namely the New Residential Construction (Housing Starts) and the New Residential Sales reports, on the U.S. lumber futures market. Our results suggest that the housing starts report does indeed affect lumber market volatility, while the New Residential sales report exerts a minor impact on lumber price volatility. Price volatility is measured by changes future contract prices for lumber. We further find that …