Digital Commons Network^™

Financial Reporting Changes And Internal Information Environment: Evidence From Sfas 142, Qiang Cheng, Young Jun Cho, Holly I. Yang

Research Collection School Of Accountancy

Using the adoption of SFAS 142 as an exogenous shock, we examine the effect of changes in financial reporting on firms’ internal information environment. SFAS 142 removed goodwill amortization and required firms to perform a two-step impairment test. We argue that complying with SFAS 142 induces managers to acquire new information and, therefore, improves managers’ information sets. Interviews with executives and auditors confirm this argument. Using a difference-in-differences design, we find that firms affected by SFAS 142 (i.e., treatment firms) experience an improvement in management forecast accuracy in the post-SFAS 142 period compared with those not affected. The increase is …

Risk And Anxiety: A Theory Of Data Breach Harms, Daniel Solove, Danielle K. Citron

Faculty Scholarship

In lawsuits about data breaches, the issue of harm has confounded courts. Harm is central to whether plaintiffs have standing to sue in federal court and whether their claims are viable. Plaintiffs have argued that data breaches create a risk of future injury from identity theft or fraud and that breaches cause them to experience anxiety about this risk. Courts have been reaching wildly inconsistent conclusions on the issue of harm, with most courts dismissing data breach lawsuits for failure to allege harm. A sound and principled approach to harm has yet to emerge, resulting in a lack of consensus …

Worldwide Reliance: Is It Enough? The Importance Of Personal Jurisdiction And A Push For "Minimum Contacts" In Prosecuting Foreign Defendants For Financial Crimes, Kayla Foley

DePaul Law Review

No abstract provided.

Social Capital And Analyst Forecasts, Jing Dai

Dissertations, Theses, and Capstone Projects

This study examines the effect of social capital on analyst forecast accuracy. Using a county-level measure of social capital, I find that firms headquartered in counties with high social capital have greater forecast accuracy than firms headquartered in low social capital counties. In addition, I conduct two cross-sectional tests under conditions where social capital facilitates analyst forecast information collection and where social capital provides more assurance of information reliability. I find that the effect of social capital is more pronounced when firms’ headquarters are close to analyst brokerage firms. This is because geographically proximate analysts may have more channels to …

Scheduling In Mapreduce Clusters, Chen He

School of Computing: Dissertations, Theses, and Student Research

MapReduce is a framework proposed by Google for processing huge amounts of data in a distributed environment. The simplicity of the programming model and the fault-tolerance feature of the framework make it very popular in Big Data processing.

As MapReduce clusters get popular, their scheduling becomes increasingly important. On one hand, many MapReduce applications have high performance requirements, for example, on response time and/or throughput. On the other hand, with the increasing size of MapReduce clusters, the energy-efficient scheduling of MapReduce clusters becomes inevitable. These scheduling challenges, however, have not been systematically studied.

The objective of this dissertation is to …

The Importance And Implications Of Forensic Accounting In The Financial World, Mackenzie Hitchcock

Undergraduate Honors College Theses 2016-

This thesis thoroughly explores fraud and the forensic accounting profession. It details the education, training, and careers of forensic accountants; and why demand for this profession has suddenly spiked. The necessary skills of forensic accountants and why these skills are valuable is explored; a need for better education and training is also proposed. It also details popular forensic accounting methods and how these may be used to detect fraud. This thesis explains several fraud schemes and famous frauds that were contributors to the growing demand of forensic accountants. The fraud triangle and other contributing factors are explored. This thesis also …

Governors State University College Of Business Annual Report - 2017-2018, College Of Business

Annual Reports

A report of the accomplishments of College of Business faculty, staff, students, and alumni in the 2017-2018 academic year.

Wellesley Magazine Winter 2018, Wellesley College Alumnae Association

Wellesley Magazine (Alumnae Association)

Featured in this issue:

Immigrant Journeys / by Amita Parashar Kelly ’06

Humanities, Meet Technology / by Catherine O’Neill Grace

Frozen in Time / by Lisa Scanlon Mogolov ’99

How to Raise a Feminist Boy / by Jordan Namerow ’05

A Farewell To Falsity Shifting Standards In Medicare Fraud Enforcement, Isaac ("Zack") D. Buck

Scholarly Works

For the better part of a decade, Americans have had a front-row seat to a fervent and turbulent debate over the future of their health care system. The passage of the Patient Protection and Affordable Care Act of 2010 (ACA), the most comprehensive health reform effort since the mid-1960s, ushered in a new era in health law and policy, granting millions of Americans access to health care. After multiple legal challenges and congressional efforts that ultimately failed to slay the law, the ACA had become entrenched by the end of the Obama administration, even though pieces of the law had …

Corporate Compliance That Advances Racial Diversity And Justice And Why Business Deregulation Does Not Matter, Cheryl L. Wade

Loyola University Chicago Law Journal

This Essay considers the problem of racial harassment and discrimination in the aftermath of the recent and more thorough discussion about gender inequality. It begins by explaining the inadequacies of the SEC Board Diversity Rules and Section 342. It then describes the reasons why, despite these inadequacies, more regulation relating to discrimination and diversity is not needed. Finally, it discusses how to improve U.S. businesses’ compliance with existing anti-discrimination law.

Regulating The Shadow Banking System In China, Megan Lindgren

International Program Papers

No abstract provided.

Regulating The “Too Big To Jail” Financial Institutions, Jerry W. Markham

Faculty Publications

This article addresses the “too big to jail” regulatory model in which large banks pay hundreds of billions of dollars to settle multiple and duplicative regulatory charges brought by a horde of state, federal, and even foreign regulators. The banks pay those massive settlements in order to keep their banking charters and to obtain immunity from prosecution for senior executives. In turn, regulators benefit from the headlines these fines generate. Much criticism has been directed at these settlements because the banks are allowed to continue business as usual and no senior executives are jailed. Other critics contend that these settlements …

The Media’S Failure To Report On Religious Voices In The Public Square The Euthanasia Debate As A Test Case, Margaret Somerville

The University of Notre Dame Australia Law Review

No abstract provided.

Cybersecurity Of The Person, Jeff Kosseff

First Amendment Law Review

No abstract provided.

Data Pollution, Omri Ben-Shahar

Public Law and Legal Theory Working Papers

Digital information is the fuel of the new economy. But like the old economy’s carbon fuel, it also pollutes. Harmful “data emissions” are leaked into the digital ecosystem, disrupting social institutions and public interests. This article develops a novel framework—data pollution—to rethink the harms the data economy creates and the way they have to be regulated. It argues that social intervention should focus on the external harms from collection and misuse of personal data. The article challenges the hegemony of the prevailing view—that the injuries from digital data enterprise are exclusively private. That view has led lawmakers to focus solely …

Regulating The “Too Big To Jail” Financial Institutions, Jerry W. Markham

Brooklyn Law Review

This article addresses the “too big to jail” regulatory model in which large banks pay hundreds of billions of dollars to settle multiple and duplicative regulatory charges brought by a horde of state, federal, and even foreign regulators. The banks pay those massive settlements in order to keep their banking charters and to obtain immunity from prosecution for senior executives. In turn, regulators benefit from the headlines these fines generate. Much criticism has been directed at these settlements because the banks are allowed to continue business as usual and no senior executives are jailed. Other critics contend that these settlements …

Public Employee Speech And Magarian’S Dynamic Diversity, Heidi Kitrosser

Articles

No abstract provided.

Fake News And Financial Markets: A 21st Century Twist On Market Manipulation, Bianca Petcu

American University Business Law Review

No abstract provided.

From The Dark Tower: Unbridled Civil Asset Forfeiture, Saleema Saleema Snow

Journal Articles

The Black Lives Matter movement reinforces that race dominates all aspects of the judicial system. Police officers are significantly more likely to stop African Americans than Whites. Even when a stop or arrest is unwarranted, law enforcement agencies can still profit from the property seized under the guise of forfeiture statutes. Various state and federal civil asset forfeiture statutes legitimize law enforcement seizing cash, homes, cars, and office equipment—all with nominal due process protections. Despite evidence of discriminatory police practices, the U.S. Supreme Court deems these forfeiture practices constitutional.

This article seeks to reignite the conversation about discriminatory policing and …

From Cfpb To Bcfp: A New Bureau Of Consumer Financial Protection, James Orescanin

Loyola Consumer Law Review

No abstract provided.

Application Of Synthetic Informative Minority Over-Sampling (Simo) Algorithm Leveraging Support Vector Machine (Svm) On Small Datasets With Class Imbalance, Akshatha Fakkeriah Kallappanamatt

Dissertations

Developing predictive models for classification problems considering imbalanced datasets is one of the basic difficulties in data mining and decision-analytics. A classifier’s performance will decline dramatically when applied to an imbalanced dataset. Standard classifiers such as logistic regression, Support Vector Machine (SVM) are appropriate for balanced training sets whereas provides suboptimal classification results when used on unbalanced dataset. Performance metric with prediction accuracy encourages a bias towards the majority class, while the rare instances remain unknown though the model contributes a high overall precision. There are chances where minority instances might be treated as noise and vice versa. (Haixiang et …

Battle Of The Bayou: Placing A Receiver In The Right Position During A Bankruptcy Proceeding, Antonio M. Dinizo Jr.

St. Thomas Law Review

Investment Manager, Sam Israel, launched the Bayou Group LLC, a hedge fund, hoping to produce large returns for high net worth investors. After months of losses, it became clear to Israel that Bayou would never garner the types of returns he had promised investors. Instead of altering strategies or closing Bayou, Israel decided to convert Bayou into a Ponzi scheme. When Ponzi schemes fail, they present unique challenges for courts, regulators, creditors, and interested parties. One choice stakeholders will have to make is whether to appoint a receiver to marshal assets and seek a recovery for defrauded investors and creditors, …

An Empirical Assessment Of Senior Citizens’ Cybersecurity Awareness, Computer Self-Efficacy, Perceived Risk Of Identity Theft, Attitude, And Motivation To Acquire Cybersecurity Skills, Carlene G. Blackwood-Brown

CCAC Theses and Dissertations

Cyber-attacks on Internet users have caused billions of dollars in losses annually. Cybercriminals launch attacks via threat vectors such as unsecured wireless networks and phishing attacks on Internet users who are usually not aware of such attacks. Senior citizens are one of the most vulnerable groups who are prone to cyber-attacks, and this is largely due to their limited cybersecurity awareness and skills. Within the last decade, there has been a significant increase in Internet usage among senior citizens. It was documented that senior citizens had the greatest rate of increase in Internet usage over all the other age groups …

An Efficient System For Subgraph Discovery, Aparna Joshi

Legacy Theses & Dissertations (2009 - 2024)

Subgraph discovery in a single data graph---finding subsets of vertices and edges satisfying a user-specified criteria---is an essential and general graph analytics operation with a wide spectrum of applications. Depending on the criteria, subgraphs of interest may correspond to cliques of friends in social networks, interconnected entities in RDF data, or frequent patterns in protein interaction networks to name a few. Existing systems usually examine a large number of subgraphs while employing many computers and often produce an enormous result set of subgraphs. How can we enable fast discovery of only the most relevant subgraphs while minimizing the computational requirements?

Tsai Today (2018), Southern Methodist University, Dedman School Of Law, Tsai Center For Law, Science And Innovation

Tsai Today

No abstract provided.

Risk In Privacy Breach Determination: The Application Of Prospect Theory To Healthcare Privacy Officers, Amanda Walden

Electronic Theses and Dissertations

A significant concern in healthcare is that of patient privacy and how organizations protect against unauthorized access to protected health information. The federal government has responded by instituting policies and guidelines on requirements for protection. However, the policy language leaves areas open to interpretation by those following the guidelines. Reporting to the Office for Civil Rights and/or the patient can open an organization to risk of financial and possible criminal penalties. There is a risk of harm to their reputation which could impact patient visits and market share. Therefore, Privacy Officers might view risk in different ways and therefore handle …

The Efficacy Of A 6-Week Evidence-Based Support Group For Caregivers Of Dementia In A Primary Care Setting, Mona Shah

Electronic Theses and Dissertations

More than 16 million Americans provide unpaid care for those with Alzheimer's disease and other dementias. Extant literature has well documented the increased risk for physical, emotional, social and financial burden associated with caregiving. While intensive support groups may be well-suited to caregiver needs, they are often difficult to implement given financial, personnel and resource constraints. Thus, the purpose of this study is to examine the efficacy of a theoretically-based, 6-week caregiver support group in a community primary care setting. The group focuses on self-care, behavior management techniques and interdisciplinary caregiver resources. A total of 22 participants completed the active …

Financial Regulation: The Apotheosis Of The Administrative State, The Federalist Society

Connecticut Insurance Law Journal

No abstract provided.

Managing Cumulative Risk, Lauren R. Roth

Mitchell Hamline Law Review

No abstract provided.

Early Detection And Prevention Of Corporate Financial Fraud, Marcia Schillermann

Walden Dissertations and Doctoral Studies

The economic cost of financial statement fraud continues to be a problem for organizations and society. The research problem addressed in this study was the limited risk management strategies available for the early detection and prevention of financial statement fraud by corporate managers and auditors. These strategies are important to the proactive prevention of fraud. This study is important to future trustworthiness of financial statements. The purpose of this qualitative, multiple-case study was to explore current early detection and prevention methods in financial statement fraud using a risk management conceptual framework. The research question focused on current fraud detection and …