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Selected Works

Shyam Sunder

2016

Articles 1 - 22 of 22

Full-Text Articles in Business

Demand For And Assessment Of Audit Quality In The Market For Private Capital: A Field Study, Shyam Sunder, Adam Esplin, Karim Jamal Nov 2016

Demand For And Assessment Of Audit Quality In The Market For Private Capital: A Field Study, Shyam Sunder, Adam Esplin, Karim Jamal

Shyam Sunder

No abstract provided.

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Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder Nov 2016

Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder

Shyam Sunder

No abstract provided.

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What Is Better Accounting?, Shyam Sunder Oct 2016

What Is Better Accounting?, Shyam Sunder

Shyam Sunder

No abstract provided.

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What Is Better Accounting?, Shyam Sunder Oct 2016

What Is Better Accounting?, Shyam Sunder

Shyam Sunder

No abstract provided.

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Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder Sep 2016

Rethinking Financial Reporting: Standards, Norms And Institutions, Shyam Sunder

Shyam Sunder

Since the passage of the US federal securities laws more than eight decades ago, much regulatory effort has been devoted to improving financial reporting in business, government and not-for-profit organizations. Yet, evidence on improvements or abatement of misreporting by error or intent remains scarce. In the context of this experience, it may be useful to explore what we might mean by better financial reporting, and how we might define and implement processes to move in that direction. A broad agreement on the way ahead seems necessary to make progress.

Creating and sustaining institutions that follow a stable and conservative process …

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What Is Better Financial Reporting And How Do We Get There?, Shyam Sunder Sep 2016

What Is Better Financial Reporting And How Do We Get There?, Shyam Sunder

Shyam Sunder

No abstract provided.

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An Invitation To Accounting - Aggregation, Shyam Sunder Aug 2016

An Invitation To Accounting - Aggregation, Shyam Sunder

Shyam Sunder

No abstract provided.

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An Invitation To Accounting - Institutions, Shyam Sunder Aug 2016

An Invitation To Accounting - Institutions, Shyam Sunder

Shyam Sunder

No abstract provided.

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Summary Of Yuji Ijiri Lectures, Tepper School Of Business, Shyam Sunder Aug 2016

Summary Of Yuji Ijiri Lectures, Tepper School Of Business, Shyam Sunder

Shyam Sunder

No abstract provided.

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An Invitation To Accounting - Time And Risk, Shyam Sunder Aug 2016

An Invitation To Accounting - Time And Risk, Shyam Sunder

Shyam Sunder

No abstract provided.

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An Invitation To Accounting - Policy, Shyam Sunder Aug 2016

An Invitation To Accounting - Policy, Shyam Sunder

Shyam Sunder

No abstract provided.

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Better Financial Reporting, Shyam Sunder Aug 2016

Better Financial Reporting, Shyam Sunder

Shyam Sunder

No abstract provided.

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Role Of Accounting Academy In Society, Shyam Sunder Aug 2016

Role Of Accounting Academy In Society, Shyam Sunder

Shyam Sunder

No abstract provided.

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Demand For And Assessment Of Audit Quality In The Market For Private Capital: A Field Study, Shyam Sunder Jul 2016

Demand For And Assessment Of Audit Quality In The Market For Private Capital: A Field Study, Shyam Sunder

Shyam Sunder

An organization’s demand for auditing is believed to be driven by regulation intended to protect third-party interests, especially those of shareholders and creditors. There is little agreement on what audit quality is. In this field study of private companies, we conduct interviews to learn about various sources of demand for audits, and criteria to assess their quality. Our study reveals several additional sources of unregulated demand from both internal agents (boards and employees) as well as external agents (customers, suppliers, bonding agencies, and other regulators). We also find that users assess audit quality based on auditor’s accounting expertise, presentation of …

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An Invitation To Accounting - Causation And Choice, Shyam Sunder Jul 2016

An Invitation To Accounting - Causation And Choice, Shyam Sunder

Shyam Sunder

No abstract provided.

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Social Norms, Risk And Financial Reporting, Shyam Sunder Jun 2016

Social Norms, Risk And Financial Reporting, Shyam Sunder

Shyam Sunder

No abstract provided.

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Speculation And Price Indeterminacy In Financial Markets, Shyam Sunder Jun 2016

Speculation And Price Indeterminacy In Financial Markets, Shyam Sunder

Shyam Sunder

No abstract provided.

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Better Financial Reporting: Meaning And Means, Shyam Sunder Jun 2016

Better Financial Reporting: Meaning And Means, Shyam Sunder

Shyam Sunder

No abstract provided.

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Simple Agents Intelligent Markets, Shyam Sunder Jun 2016

Simple Agents Intelligent Markets, Shyam Sunder

Shyam Sunder

No abstract provided.

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Simple Agents, Intelligent Markets, Shyam Sunder Mar 2016

Simple Agents, Intelligent Markets, Shyam Sunder

Shyam Sunder

No abstract provided.

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Better Financial Reporting: Meanings And Means1, Shyam Sunder Mar 2016

Better Financial Reporting: Meanings And Means1, Shyam Sunder

Shyam Sunder

What is the meaning of better corporate financial reporting? How can financial reporting be improved? There are many claims of shortcomings of financial reporting. Conflicts among these claims point to the political elements of the problem inherent in collective choice in a society. Since “better” depends on the interest group whose perspective is chosen for analysis, politics lies at the heart of accounting policy. The set of possible means of arriving to any agreed upon meaning of “better” includes not only regulation, but also social norms and market competition. Judiciously combining all three approaches, instead of relying on any one …

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Some Conceptual Tensions In Financial Reporting, Yuri Biondi, Karim Jamal, James Ohlson, Stephen Penman, Eiko Tsujiyama, Shyam Sunder Dec 2015

Some Conceptual Tensions In Financial Reporting, Yuri Biondi, Karim Jamal, James Ohlson, Stephen Penman, Eiko Tsujiyama, Shyam Sunder

Shyam Sunder

We examine four key conceptual tensions that are at the heart of many financial reporting dilemmas: stocks versus flows, ex ante versus ex post, conventions versus economic substance, and top-down design versus bottom-up evolution as sources of accounting practice. Associated with each of these conceptual dimensions is an accounting duality; in some cases, one side (e.g., stocks) is easier to measure in a reliable manner, while the other side (e.g., flows) is easier to measure in other instances. We suggest that financial reporting would benefit from a willingness to pay attention to, and find compromise between, both sides of these …

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