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Selected Works

Shyam Sunder

Accounting

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Articles 1 - 23 of 23

Full-Text Articles in Business

Risk In Accounting, Shyam Sunder Dec 2016

Risk In Accounting, Shyam Sunder

Shyam Sunder

Risk and uncertainty are inherent in the environment and functions of accounting. Accounting reports, systems, norms, and rules help people decide, and also determine how they decide in such environment. Diverse normative theories and descriptions of coping with risk and uncertainty yield different implications for accounting. Chambers was an articulate, forceful, and celebrated proponent of market values, while Ijiri did the same for historical costs. Elements of accounting theory that diverge in their emphases on historical cost versus market values can be linked to the divergence in the theories of risk and decision making. This largely unrecognized link between the …


An Invitation To Accounting - Aggregation, Shyam Sunder Aug 2016

An Invitation To Accounting - Aggregation, Shyam Sunder

Shyam Sunder

No abstract provided.


An Invitation To Accounting - Institutions, Shyam Sunder Aug 2016

An Invitation To Accounting - Institutions, Shyam Sunder

Shyam Sunder

No abstract provided.


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.


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.


An Invitation To Accounting - Policy, Shyam Sunder Aug 2016

An Invitation To Accounting - Policy, Shyam Sunder

Shyam Sunder

No abstract provided.


Role Of Accounting Academy In Society, Shyam Sunder Aug 2016

Role Of Accounting Academy In Society, Shyam Sunder

Shyam Sunder

No abstract provided.


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.


"Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers.", Shyam Sunder Jun 2015

"Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers.", Shyam Sunder

Shyam Sunder

No abstract provided.


Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers, Shyam Sunder Jun 2015

Financial Engineering And The Arms Race Between Accounting Standard Setters And Preparers, Shyam Sunder

Shyam Sunder

No abstract provided.


Financial Engineering And The Arms Race Bewteen Accounting Standard Setters And Preparers, Shyam Sunder May 2015

Financial Engineering And The Arms Race Bewteen Accounting Standard Setters And Preparers, Shyam Sunder

Shyam Sunder

No abstract provided.


Financial Regulation For A Better Society, Shyam Sunder May 2015

Financial Regulation For A Better Society, Shyam Sunder

Shyam Sunder

No abstract provided.


Accounting By Rules Or Social Norms?, Shyam Sunder Jan 2015

Accounting By Rules Or Social Norms?, Shyam Sunder

Shyam Sunder

No abstract provided.


Trade, Accounting, And Governance In Kautilya’S Arthaśāstra, Shyam Sunder Dec 2014

Trade, Accounting, And Governance In Kautilya’S Arthaśāstra, Shyam Sunder

Shyam Sunder

No abstract provided.


How Can Financial Reporting Standards Resist Accounting-Motived Financial Engineering?, Shyam Sunder May 2014

How Can Financial Reporting Standards Resist Accounting-Motived Financial Engineering?, Shyam Sunder

Shyam Sunder

No abstract provided.


Role Of Accounting In Managing Risk, Shyam Sunder May 2014

Role Of Accounting In Managing Risk, Shyam Sunder

Shyam Sunder

No abstract provided.


Statistical Inference In Accounting Research, Shyam Sunder Apr 2014

Statistical Inference In Accounting Research, Shyam Sunder

Shyam Sunder

No abstract provided.


Accounting And Control For Mbas, Shyam Sunder Feb 2014

Accounting And Control For Mbas, Shyam Sunder

Shyam Sunder

No abstract provided.


Monopoly Versus Competition In Setting Accounting Standards, Shyam Sunder Dec 2013

Monopoly Versus Competition In Setting Accounting Standards, Shyam Sunder

Shyam Sunder

Risk and uncertainty are inherent in the environment and functions of accounting. Accounting reports, systems, norms, and rules help people decide, and also determine how they decide in such an environment. Diverse normative theories and descriptions of coping with risk and uncertainty yield different implications for accounting. Chambers was an articulate, forceful, and celebrated proponent of market values, while Ijiri did the same for historical costs. Elements of accounting theory that diverge in their emphases on historical cost versus market values can be linked to the divergence in the theories of risk and decision making. This largely unrecognized link between …


Accounting For Policy In Accounting, Economics And Law, Shyam Sunder Nov 2013

Accounting For Policy In Accounting, Economics And Law, Shyam Sunder

Shyam Sunder

No abstract provided.


Building Research Culture, Shyam Sunder Nov 2013

Building Research Culture, Shyam Sunder

Shyam Sunder

No abstract provided.


Are Regulatory Mandate And Independence Necessary For Audit Quality?, Shyam Sunder, Karim Jamal Oct 2008

Are Regulatory Mandate And Independence Necessary For Audit Quality?, Shyam Sunder, Karim Jamal

Shyam Sunder

Two key assumptions underlying the regulation of U.S. financial reporting are the need to mandate the certification of financial statements, and to require that this certification be performed by independent auditors. Private incentives to demand (and supply) certification are thought to be insufficient, and independence is thought to be necessary for quality audit. In this study, we collect archival data on certification activity in the economy, and conduct a field experiment on an unregulated online market for certification of baseball cards to investigate the validity of these assumptions. Our results show that: (1) Private markets for certification services are ubiquitous …


Keiyakurironteki Kigyoukan To Daitaitei Kaikeikan: Kontenteki, Kantenkara, Jutakusekininjou No Kentenkara, Oyobi Sijouapurouchikara Kaikei Wo Rikaisi, Tougousuru Shian” [Contract-Based Theory Of The Firm And Alternative Forms Of Accounting: Classical, Stewardship And Market Perspectives], Shyam Sunder, Hidetoshi Yamaji Dec 1995

Keiyakurironteki Kigyoukan To Daitaitei Kaikeikan: Kontenteki, Kantenkara, Jutakusekininjou No Kentenkara, Oyobi Sijouapurouchikara Kaikei Wo Rikaisi, Tougousuru Shian” [Contract-Based Theory Of The Firm And Alternative Forms Of Accounting: Classical, Stewardship And Market Perspectives], Shyam Sunder, Hidetoshi Yamaji

Shyam Sunder

No abstract provided.