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Articles 61 - 72 of 72
Full-Text Articles in Entire DC Network
The Deterrence Effects Of Vicarious Punishments On Corporate Financial Fraud, Daphne W. Yiu, Yuehua Xu, William P. Wan
The Deterrence Effects Of Vicarious Punishments On Corporate Financial Fraud, Daphne W. Yiu, Yuehua Xu, William P. Wan
Research Collection Lee Kong Chian School Of Business
This study extends the research on corporate financial fraud by developing a new perspective on the deterrence effects of vicarious punishments premised on social learning theory. We posit that firms vicariously learn about punishments from their peers by picking up modeling cues, environmental cues, and social cues in the inhibitive learning process, thus being deterred from committing future fraudulence. Using a matched sample of 604 observations of Chinese listed firms between 2002 and 2008, our findings show that an observing firm is deterred from committing fraud if the peers in its industry are caught and punished. We further find that …
Seeing Is Believing: Do Analysts Benefit From Site Visits, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang
Seeing Is Believing: Do Analysts Benefit From Site Visits, Qiang Cheng, Fei Du, Xin Wang, Yutao Wang
Research Collection School Of Accountancy
Using the unique data of analysts’ site visits to Chinese listed companies, we examine whether and how analysts’ site visits help improve their forecast performance. We find that the forecast accuracy of analysts improves after they visit the target firms and this improvement still holds after controlling for the concurrent change in the forecast accuracy of analysts who do not conduct site visits. Such an improvement is more pronounced for firms with better corporate governance; for more experienced analysts; and for firms with higher earnings volatility. Moreover, the improvement of forecast accuracy is less pronounced when current site visits are …
An Affair Not To Remember? It Might Help To Change Your Name, Man Cyndi Zhang, Xiaowei Luo
An Affair Not To Remember? It Might Help To Change Your Name, Man Cyndi Zhang, Xiaowei Luo
Research Collection Lee Kong Chian School Of Business
While a growing body of research has examined how organizations respond to institutional change, less examined is how institutional change can create opportunities for organizations to manage their public image. We propose that institutional change allows firms to leverage the ambiguity around the motive for image management and thus minimize audience’s unfavorable attribution of the motive. Specifically, we focus on an organization’s name change as a means of image management. From the audience’s standpoint, an organization could change its name as a result of having responded to institutional change, or to convey new strategic directions, or to manipulate the public …
Controlling Shareholders In Concentrated Ownership Structures In Singapore, Wai Yee Wan
Controlling Shareholders In Concentrated Ownership Structures In Singapore, Wai Yee Wan
Research Collection Yong Pung How School Of Law
The talk outlines the corporate governance challenges in respect of listed companies in Singapore that have concentrated shareholdings.
Board Reputation And Financial Reporting Quality, Dan Segal
Board Reputation And Financial Reporting Quality, Dan Segal
Research Collection School Of Accountancy
This study uses a new measure of board reputation that is based on the market value of other companies on which board members serve, and examines whether board reputation has a causal effect on monitoring as reflected in financial statement reporting quality. A negative causal effect is expected if reputable directors are ineffective monitors because they are too busy or they choose to cater to management, whereas a positive causal effect is expected if reputable directors are more experienced and subject to significant reputation penalties in the case of a financial reporting failure. An alternative explanation is that reputation does …
The Agency Problem, Corporate Governance, And The Asymmetrical Behavior Of Selling, General, And Administrative Costs, Hai Lu, Hai Lu, Theodore Sougiannis
The Agency Problem, Corporate Governance, And The Asymmetrical Behavior Of Selling, General, And Administrative Costs, Hai Lu, Hai Lu, Theodore Sougiannis
Research Collection School Of Accountancy
Selling, general, and administrative (SG&A) costs represent a significant proportion of thecosts of business operations. On average, the SG&A costs to total assets ratio is 27 percent,compared to the research and development (R&D) to total assets ratio of 3 percent(Banker, Huang, and Natarajan 2011). Due to the importance of SG&A costs, practitionerspay close attention to controlling SG&A spending. Understanding SG&A cost behaviorand the role of managers in adjusting the costs is thus important to researchers andpractitioners. Recent empirical research indicates that SG&A costs behave asymmetrically,that is, they increase more rapidly when demand increases than they decline when demanddecreases (Anderson, Banker, …
Auditor Reputation And Earnings Management: International Evidence From The Banking Industry, Kanagaretnam Kiridaran, Chee Yeow Lim, Gerald J. Lobo
Auditor Reputation And Earnings Management: International Evidence From The Banking Industry, Kanagaretnam Kiridaran, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
We examine the relation between auditor reputation and earnings management in banks using a sample of banks from 29 countries. In particular, we examine the implications of two aspects of auditor reputation, auditor type and auditor industry specialization, for earnings management in banks. We find that both auditor type and auditor industry specialization moderate benchmark-beating (loss-avoidance and just-meeting-or-beating prior year’s earnings) behavior in banks. In addition, we find that once auditor type and auditor industry specialization are included in the same tests, only auditor industry specialization has a significant impact on constraining benchmark-beating behavior. In separate tests related to income-increasing …
Cue Usage In Financial Statement Fraud Risk Assessments: Effects Of Technical Knowledge And Decision Aid Use, Jean Lin Seow
Cue Usage In Financial Statement Fraud Risk Assessments: Effects Of Technical Knowledge And Decision Aid Use, Jean Lin Seow
Research Collection School Of Accountancy
This paper investigates the effects of technical knowledge and decision aid use on financial statement fraud risk assessments made by directors and students. More extreme fraud risk assessments are made when participants identify and process larger (smaller) numbers of diagnostic (non-diagnostic) factors, with technical knowledge driving diagnostic factor identification. Significant decision aid-technical knowledge effects are also found; decision aid use has a detrimental effect on high-knowledge directors while improving performance in inexperienced, low-knowledge students. These results suggest that although decision aids can afford gains in performance in inexperienced users, they can have unintended and/or paradoxical behavioural effects on experienced users.
Study Of The Sarbanes-Oxley Act Of 2002 Section 404 Internal Control Over Financial Reporting Requirements, Gennaro Bernile
Study Of The Sarbanes-Oxley Act Of 2002 Section 404 Internal Control Over Financial Reporting Requirements, Gennaro Bernile
Research Collection Lee Kong Chian School Of Business
No abstract provided.
Enhancing Information And Data Security: A Never Ending Quest, Knowledge@Smu
Enhancing Information And Data Security: A Never Ending Quest, Knowledge@Smu
Knowledge@SMU
Since January 2005, according to the Piracy Rights Clearinghouse, in the US alone there have been data security breaches involving over 218 million records containing sensitive personal information. People whose personal records are compromised are at risk for identity theft and financial fraud. Singapore Management University’s School of Information Systems (SIS) is spearheading research on state-of-the-art technologies and solutions to secure IT infrastructure, protect confidential information for businesses and individuals, and build trust among all parties.
Voluntary Decisions On Audit Committee Composition And Expertise And The Influence Of Board Of Director Characteristics: Further Evidence From Singapore, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh
Voluntary Decisions On Audit Committee Composition And Expertise And The Influence Of Board Of Director Characteristics: Further Evidence From Singapore, Jean-Luc Wolfgang Mitchell Van Der Zahn, Inderpal Singh
Research Collection School Of Accountancy
No abstract provided.
Factors Influencing Adoption Of Mobile Computing, Wenli Zhu, Fiona Fui-Hoon Nah, Fan Zhao
Factors Influencing Adoption Of Mobile Computing, Wenli Zhu, Fiona Fui-Hoon Nah, Fan Zhao
Research Collection School Of Computing and Information Systems
The emergence of mobile computing combined with the increased popularity of the Internet is changing our daily lives. The increasing use of small portable computers, wireless networks and satellites un folds the new technology of mobile computing, which allows transmis sion of data to computers that are not physically linked to a network. As a result, people can communicate on the move. Mobile devices with new input and output methods and form factors are dramatically different from traditional desktop computers (Rodden et al., 1998). These technological changes make increasing demands on both the quality of user interface and the functionality …