Open Access. Powered by Scholars. Published by Universities.®

Business Commons™

Open Access. Powered by Scholars. Published by Universities.®

Selected Works

Shyam Sunder

Articles 61 - 90 of 226

Full-Text Articles in Business

Custom Fit Or Off-The-Shelf Standards: Dilemma Of Financial Reporting In Interactive World Economy, Shyam Sunder May 2013

Custom Fit Or Off-The-Shelf Standards: Dilemma Of Financial Reporting In Interactive World Economy, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

The Problem Of Improving Financial Reporting., Shyam Sunder May 2013

The Problem Of Improving Financial Reporting., Shyam Sunder

Shyam Sunder

Improving financial reporting calls for achieving a fine balance between codification of accounting rules, and development of norms whose enforcement depends on judgment about shared values and expectations in society. Over the past century, financial reporting has pursued codification in excess with unfortunate consequences. Development of mathematical finance and concomitant financial engineering makes written rules of accounting almost instantaneously obsolete through creation of new transactions and instruments. A more open system in which multiple standard setting bodies compete with one another to attract following among the preparer and user communities may help keep financial reporting useful. 

Go to article

Contract Theory Of Organizations, Accounting And Control, Shyam Sunder Mar 2013

Contract Theory Of Organizations, Accounting And Control, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Ifrs Monopoly: The Pied Piper Of Financial Reporting, Shyam Sunder Mar 2013

Ifrs Monopoly: The Pied Piper Of Financial Reporting, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Accounting Antecedents Of The Financial Crisis, Shyam Sunder Feb 2013

Accounting Antecedents Of The Financial Crisis, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Financial Regulaiton In A World Of Financial Engineering, Shyam Sunder Jan 2013

Financial Regulaiton In A World Of Financial Engineering, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Ifrs Monopoly: Pied Piper Of Financial Accounting, Shyam Sunder Jan 2013

Ifrs Monopoly: Pied Piper Of Financial Accounting, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

How Do Regulatory Reforms To Enhamce Audito Independence Work In Practice?, Krista Fiolleau, Kris Hoang, Karim Jamal, Shyam Sunder Dec 2012

How Do Regulatory Reforms To Enhamce Audito Independence Work In Practice?, Krista Fiolleau, Kris Hoang, Karim Jamal, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Accounting Education And Research As Infrastructure For A Modernizing Economy, Shyam Sunder Dec 2012

Accounting Education And Research As Infrastructure For A Modernizing Economy, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Banking Standards - Submission From Professor Stella Fearnley (Bournemouth University) And Professor Shyam Sunder (Yale School Of Management) (S037), Shyam Sunder, Stella Fearnley Oct 2012

Banking Standards - Submission From Professor Stella Fearnley (Bournemouth University) And Professor Shyam Sunder (Yale School Of Management) (S037), Shyam Sunder, Stella Fearnley

Shyam Sunder

Executive Summary
1. Introduction
2. Loss of trust and excessive remuneration in the banking sector
We recommend that the work of the High Pay Commission, and its data on pay structures be given a much higher profile and its recommendations be included in the UK Corporate Governance Code. The High Pay Commission should be funded to continue its work for another ten years.
3. Qualifications, professionalism and the public interest in the banking sector
We recommend that the boards of all banks be required to accept their public interest duty and state publicly that [1] that they …

Go to article

Riding The Accounting Train: From Crisis To Crisis In Eighty Years, Shyam Sunder Oct 2012

Riding The Accounting Train: From Crisis To Crisis In Eighty Years, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Individual Behavior And Social Structures, Shyam Sunder Oct 2012

Individual Behavior And Social Structures, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Norms And Rules: Financial Reporting By Evolution Or Design, Shyam Sunder Sep 2012

Norms And Rules: Financial Reporting By Evolution Or Design, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Global Accounting Rules - An Unfeasible Aim, Shyam Sunder, Stella Fearnley Jun 2012

Global Accounting Rules - An Unfeasible Aim, Shyam Sunder, Stella Fearnley

Shyam Sunder

No abstract provided.

Go to article

Reviewing Rotation, Tracey Ball, Jonathan Glover, Karim Jamal, Rozina Kassam, Ken Kouri, D. Brad Paterson, Suresh Radhakrishnan, Shyam Sunder May 2012

Reviewing Rotation, Tracey Ball, Jonathan Glover, Karim Jamal, Rozina Kassam, Ken Kouri, D. Brad Paterson, Suresh Radhakrishnan, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Structure Of Organizations For Production Of Public And Private Goods, Shyam Sunder Mar 2012

Structure Of Organizations For Production Of Public And Private Goods, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Sustainability And Corporate Governance, Shyam Sunder Feb 2012

Sustainability And Corporate Governance, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Corporate Disclosure: A Symposium, Shyam Sunder Dec 2011

Corporate Disclosure: A Symposium, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Corporate Disclosure: A Symposium, Shyam Sunder Dec 2011

Corporate Disclosure: A Symposium, Shyam Sunder

Shyam Sunder

Gregory (Scotland Yard detective): Is there any other point to which you would wish to draw my attention? Holmes: To the curious incident of the dog in the night-time. Gregory: The dog did nothing in the night-time. Holmes: That was the curious incident. 2 As an organization of over eight thousand, the American Accounting Association has been dedicated to thought leadership for almost a century. Its members create, critically evaluate and debate, and disseminate new ideas where they may be selectively absorbed into public policy and professional practice over time. As thought leaders, AAA members do not confine themselves to …

Go to article

Matching Expectations: Source Of Decline And Remedy For Wealth Of Societies, Shyam Sunder Dec 2011

Matching Expectations: Source Of Decline And Remedy For Wealth Of Societies, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Paradox Of Writing Clear Rules: Interplay Of Financial Reporting Standards And Engineering, Shyam Sunder Dec 2011

Paradox Of Writing Clear Rules: Interplay Of Financial Reporting Standards And Engineering, Shyam Sunder

Shyam Sunder

Attempts to improve financial reporting by adding clarity to its rules and standards through issuance of interpretations and guidance also serve to furnish a better roadmap for evasion through financial engineering. Thus, paradoxically, regulation of financial reporting becomes a victim of its own pursuit of clarity. The interplay between rules written to govern preparation and auditing of financial reports on one hand, and financial engineering of securities to manage the appearance of financial reports on the other, played a significant role in the financial crisis of the recent years. Fundamental rethinking about excessive dependence of financial reporting on written rules …

Go to article

Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder Dec 2011

Engaging Auditors: Field Investigation Of A Courtship, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Analyzing Companies And Industries, Shyam Sunder Sep 2011

Analyzing Companies And Industries, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Some Conceptual Tensions In Financial Reporting, Yuri Biondi, Jonathan Glover, Karim Jamal, James Ohlson, Stephen Penman, Shyam Sunder, Eiko Tsujiyama Sep 2011

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

Shyam Sunder

We examine four key conceptual tensions that are at the heart of many financial reporting dilemmas: stocks vs. flows, ex-ante vs. ex post, conventions vs. economic substance, and topdown design vs. 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 tensions; …

Go to article

Financial Reporting: Roles Of Written And Unwritten Requirements, Shyam Sunder Jun 2011

Financial Reporting: Roles Of Written And Unwritten Requirements, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Contract Theory Of Organizations, Accounting And Control, Shyam Sunder Jun 2011

Contract Theory Of Organizations, Accounting And Control, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Ifrs Monopoly: Pied Piper Of Financial Reporting., Shyam Sunder May 2011

Ifrs Monopoly: Pied Piper Of Financial Reporting., Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Allowing Financial Reporting Standards To Compete Ii (In Japanese), Shyam Sunder Apr 2011

Allowing Financial Reporting Standards To Compete Ii (In Japanese), Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

A Conductor Of Wisdom, An Interview With Professor Ishikawa (In Japanese), Shyam Sunder Apr 2011

A Conductor Of Wisdom, An Interview With Professor Ishikawa (In Japanese), Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

Rethinking Capitalism: Whose Income And Whose Value?, Shyam Sunder Apr 2011

Rethinking Capitalism: Whose Income And Whose Value?, Shyam Sunder

Shyam Sunder

No abstract provided.

Go to article

First Prev Next Last