Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
-
- Earnings management (6)
- Accounting (3)
- Accruals (3)
- Audit quality (3)
- Discretionary accruals (3)
-
- Accounting; Statistics (2)
- Audit Quality (2)
- Audit fees (2)
- Earnings Forecasts (2)
- 1998 IRS reform act (1)
- AFLP (1)
- Accounting; Higher education administration (1)
- Accruals quality (1)
- Adipose (1)
- Adverse selection component (1)
- Analyst forecast (1)
- AnnAGNPS (1)
- Asset/liability view (1)
- Audit (1)
- Audit Efficiency (1)
- Audit Fees (1)
- Audit Opinion Accuracy (1)
- Audit firm rotation (1)
- Audit market concentration (1)
- Audit partner ethical violations (1)
- Auditor specialization (1)
- Auditor switches (1)
- Auditor tenure (1)
- Bid-ask spread (1)
- Bone regeneration (1)
- Publication Year
Articles 1 - 30 of 58
Full-Text Articles in Accounting
Corporate Website Disclosures And Financial Reporting Quality, Nicholas Mueller
Corporate Website Disclosures And Financial Reporting Quality, Nicholas Mueller
LSU Doctoral Dissertations
This study examines the relationship between corporate website disclosures and financial reporting quality. Using a sample of the S&P 500 and S&P 400 firms, a voluntary website disclosure score is created by identifying specific website disclosures. After controlling for website disclosure requirements imposed by U.S. stock exchanges, the results indicate that firms with greater website disclosures are associated with lower abnormal accruals and differential persistence of cash flows and operating accruals. Additionally, using the Chen, Miao, and Shevlin (2015) measures for disaggregation quality of financial statement items, the results suggest that the association between financial reporting quality and website disclosures …
The Evolution And Effectiveness Of Corporate Social Responsibility And Environmental, Social, And Governance Criteria, Elizabeth Grace Stewart
The Evolution And Effectiveness Of Corporate Social Responsibility And Environmental, Social, And Governance Criteria, Elizabeth Grace Stewart
Honors Theses
No abstract provided.
A Qualitative Description And Analysis Of Software Applications Used By Accountants, Tamra Manfredo
A Qualitative Description And Analysis Of Software Applications Used By Accountants, Tamra Manfredo
Honors Theses
No abstract provided.
The Influence Of Emotions On The Application Of Professional Skepticism: An Examination Of Accounting Students’ Perspectives, Jordon Grace Williams
The Influence Of Emotions On The Application Of Professional Skepticism: An Examination Of Accounting Students’ Perspectives, Jordon Grace Williams
Honors Theses
No abstract provided.
A Review Of The Louisiana Industrial Tax Exemption Program, Cole Smiroldo
A Review Of The Louisiana Industrial Tax Exemption Program, Cole Smiroldo
Honors Theses
No abstract provided.
Earnings Management Of Leaders And Laggards, Candice Roche Boucree
Earnings Management Of Leaders And Laggards, Candice Roche Boucree
LSU Doctoral Dissertations
In this study, I examine whether earnings management varies by a firm’s life-cycle stage relative to its industry life-cycle stage. This relationship, measured as Leaders, Match, or Laggards, concerns strategic groups with different operating strategies. Leaders (Laggards) employ a pioneering (an imperfect imitation) strategy. Overall, I find evidence that Leaders engage in less earnings management than do Match firms. Specifically, Leaders (Laggards) engage in less (more) accruals-based earnings management (AEM) than do Match firms, and Leaders engage in less real-activities earnings management (RAM) than do Match firms. Within firm life-cycle stages, I find additional evidence …
The Importance Of Disclosing Cybersecurity Risks And Incidents In A Company’S 10-K, Anna Duplechin
The Importance Of Disclosing Cybersecurity Risks And Incidents In A Company’S 10-K, Anna Duplechin
Honors Theses
No abstract provided.
The Stock Market Effects Of Amazon’S Sales Tax Collection Announcements, Andrew Chenevert
The Stock Market Effects Of Amazon’S Sales Tax Collection Announcements, Andrew Chenevert
Honors Theses
No abstract provided.
On The Knife’S Edge: Why Consolidation In The Audit Industry Threatens Economic Stability, Aaron Lahood
On The Knife’S Edge: Why Consolidation In The Audit Industry Threatens Economic Stability, Aaron Lahood
Honors Theses
No abstract provided.
The Relationship Between Audit Quality And Competition At The Intersection Of The Large And Small Audit Firm Markets, Jeanne-Claire Alyse White
The Relationship Between Audit Quality And Competition At The Intersection Of The Large And Small Audit Firm Markets, Jeanne-Claire Alyse White
LSU Doctoral Dissertations
This paper examines the relationship between audit quality and several measures of spatial competition. Spatial competition is measured as the smallest absolute difference in audit fee market shares from an audit firm and its closest competitor. In this paper, spatial competition measures are referred to as competitive distances, and they are calculated within the large audit market (Big 4 only), within the small audit market (non-Big 4 only), and between the large and small audit markets. Audit market competition and its effect on audit quality has been an ongoing debate. On one side of the argument, competition may negatively impact …
The Economic Costs To Audit Firms Of Ethical Violations And The Resulting Pcaob Disciplinary Orders, Stephanie Ann Merrell
The Economic Costs To Audit Firms Of Ethical Violations And The Resulting Pcaob Disciplinary Orders, Stephanie Ann Merrell
LSU Doctoral Dissertations
This paper examines whether ethical violations committed by an audit partner and the public release of the resulting PCAOB disciplinary order affects the associated audit firms’ switching risk, audit fees and audit quality relative to other comparable audit firms. I examine the effects of ethical violations on audit firms affiliated with a sanctioned auditor (also referred to as affiliated audit firm or sanctioned auditor) at the city (office), MSA, state, regional, and national (firm) level in order to determine if there is a spill-over effect. My findings suggest that at no level in my analysis did the public disclosure of …
The Pricing Of Ipo Audit Expertise And Subsequent Issuer Underpricing, Jung Eun Park
The Pricing Of Ipo Audit Expertise And Subsequent Issuer Underpricing, Jung Eun Park
LSU Doctoral Dissertations
I examine the costs and benefits to the issuer of hiring an IPO auditor specialist in the U.S. Initial Public Offerings market. I quantify IPO auditor expertise at the market share level and the market concentration level and then I investigate the audit fees of IPO audit expertise and the issuer underpricing in the U.S. IPO market. I find that there are significant fee premiums when an audit firm is a national IPO audit specialist and when an audit office is a city IPO audit specialist. I also find that IPO specialist auditors reduce first-day issuer underpricing. These results are …
The Certifying Triangle Of Financial Reports, Dong Li
The Certifying Triangle Of Financial Reports, Dong Li
LSU Doctoral Dissertations
This research provides theoretical, regulatory, and empirical underpinnings that financial reports are the joint representation of the certifying triangle (i.e., CEO-CFO-Auditor). This research also finds that replacement of the CEO tends to reduce the survival rate of the CFO with the firm, and vice versa; replacement of the CFO reduces the survival rate of the auditor, and vice versa. However, an association does not exist between the survival rate of the CEO and the auditor. Moreover, while a single realignment of the certifying triangle does not reduce the year-end ERC, a double (CEO-CFO) realignment significantly decreases the ERC. This negative …
Ceo Compensation And Tax Loss Carrybacks, Pei-Yu Sun
Ceo Compensation And Tax Loss Carrybacks, Pei-Yu Sun
LSU Doctoral Dissertations
Erickson, Heitzman, and Zhang’s (2013) results indicate that firms engage in tax-motivated loss recognition to offset previously recorded income. Since tax and financial income by design is linked (Guenther, Maydew, and Nutter 1997), net operating loss reporting can impose significant costs on CEOs who have to recognize similar losses for financial reporting purposes. As a result, firms must motivate the CEO to accelerate loss recognition if the firm expects to benefit from the cash inflows generated by the tax refund. In the current study, I examine whether CEO cash-based compensation increases to offset the potential negative costs that can arise …
Does The Pcaob Inspection Have An Effect On Audit Fees And Audit Quality?, Elizabeth Schwartzhoff Johnson
Does The Pcaob Inspection Have An Effect On Audit Fees And Audit Quality?, Elizabeth Schwartzhoff Johnson
LSU Doctoral Dissertations
I investigate the effects of the issuance of the PCAOB Part II report on audit fees and audit quality. The PCAOB replaced the peer review auditor program with an independent inspection of audit firms. Upon completion of each inspection, the PCAOB issues inspection reports that include a public portion (Part I) of identified audit deficiencies, and most include a nonpublic portion (Part II) of identified quality control weaknesses which is not disclosed publicly unless the audit firm does not sufficiently complete remediation during the next 12 months. Upon issuance of the Part II report, I find that audit firms experience …
The Effect Of Innovation On Corporate Tax Avoidance, Peng Guo
The Effect Of Innovation On Corporate Tax Avoidance, Peng Guo
LSU Doctoral Dissertations
A large body of literature examines the determinants of corporate tax avoidance. In this paper I examine a new determinant of tax avoidance: innovation. Firms with more innovation generate more patents. Due to information asymmetry between the managers of the firm and tax authorities, firms have considerable discretion in choosing which country the patent revenue is generated in. In this study, I predict that firms with more patents will choose to attribute the revenue from those patents to countries with low tax rates. Using a relatively new data source which contains data on patents, I find evidence consistent with my …
Has The Fasb And Iasb's Shift Toward An Asset/Liability View Enhanced The Predictive Usefulness Of Roe?, Regina Cavalier Rosa
Has The Fasb And Iasb's Shift Toward An Asset/Liability View Enhanced The Predictive Usefulness Of Roe?, Regina Cavalier Rosa
LSU Doctoral Dissertations
Over the past several decades, accounting standard setters have been gradually shifting financial reporting toward an asset/liability view, by rewriting the underlying conceptual framework and issuing accounting standards that reflect this view. The asset/liability view enhances comparability of a firm’s investment base to that of its peers, and thus enhances the comparability of a firm’s return of equity (ROE). This, in turn, increases the transparency with which firm-specific performance differs from its peers. Greater transparency would be expected to improve predictive usefulness, but would also place greater pressure on a firm to meet the performance of its peers. In the …
The Impact Of U.S. Tax Policies And Louisiana Social Programs On Poverty, Douglas G. Secrest
The Impact Of U.S. Tax Policies And Louisiana Social Programs On Poverty, Douglas G. Secrest
Honors Theses
No abstract provided.
Consistency Between Earnings Forecasts And Stock Recommendations : The Effect Of Political Connections, Elio Alfonso
Consistency Between Earnings Forecasts And Stock Recommendations : The Effect Of Political Connections, Elio Alfonso
LSU Doctoral Dissertations
Financial analysts’ earnings forecasts are more consistent with stock recommendations when their earnings forecasts are more accurate (Loh and Mian 2006, Ertimur et al. 2007). This suggests that analysts use other information in their private valuation models in addition to earnings forecasts especially when earnings have greater uncertainty. Recent studies show that political connections are important for firm valuation and are associated with future positive returns and future positive operating performance (Faccio 2006, Cooper et al. 2010). In this study, I examine how a firm’s political connections affect stock recommendation informativeness as well as the efficiency with which analysts translate …
The Effect Of Audit Market Concentration On Audit Pricing And Audit Quality : The Role Of The Size Of The Audit Market, John Daniel Eshleman
The Effect Of Audit Market Concentration On Audit Pricing And Audit Quality : The Role Of The Size Of The Audit Market, John Daniel Eshleman
LSU Doctoral Dissertations
The GAO has recently expressed concern that audit market concentration (i.e., not client concentration) could result in greater audit fees and lower audit quality. However, the extant literature finds that local audit markets with higher concentration have lower audit fees (Numan and Willekens 2012) and fewer accounting restatements (Newton et al. 2013). In this study, I show that the effect of audit market concentration on the level of audit fees depends on the size of the audit market (i.e., the size and/or number of clients in the local geographic area). When the audit market contains fewer clients and/or those clients …
The Effect On Earnings Persistence And The Market's Reaction To The Alignment Of Employee And Customer Relations With Competitive Strategy, Robert Stephen Hogan
The Effect On Earnings Persistence And The Market's Reaction To The Alignment Of Employee And Customer Relations With Competitive Strategy, Robert Stephen Hogan
LSU Doctoral Dissertations
Prior literature suggests that a focus on employee and customer relations alone improves financial performance. However, I find that a focus on employee and customer relations alone is not related to higher earnings persistence, but rather I hypothesize and find that the alignment of employee and customer relations with competitive strategy is related to higher earnings persistence. I further explore this relation by examining the contextual environment in which the firm operates. I consider the moderating variables of firm size, leverage, growth, and corporate governance and find that alignment impacts the persistence of earnings for leverage and governance but not …
Income Classification Shifting And Financial Analysts’ Forecasts, Shanshan Pan
Income Classification Shifting And Financial Analysts’ Forecasts, Shanshan Pan
LSU Doctoral Dissertations
Income classification shifting involves opportunistically misclassifying core expenses into nonrecurring items in order to boost core earnings. Recent studies have documented large sample evidence of its existence (e.g. McVay 2006; Fan et al.,2010; Barua et al.,2010). Managers engage in income classification shifting because they believe the market in general and financial analysts in particular focus on core earnings. If financial analysts are experts in forecasting permanent earnings, they should be expected to identify reported core earnings that have been inflated through classification shifting and revise their future earnings forecast accordingly. Consistent with my prediction, I find that given the same …
Experimental Study Of Lean Blowout With Hydrogen Addition In A Swirl-Stabilized Premixed Combustor, Shengrong Zhu
Experimental Study Of Lean Blowout With Hydrogen Addition In A Swirl-Stabilized Premixed Combustor, Shengrong Zhu
LSU Doctoral Dissertations
Lean premixed combustion is widely used to achieve a better compromise between nitric oxides emissions and combustion efficiency. However, combustor operation near the lean blowout limit can render the flame unstable and lead to oscillations, flashback, or extinction, thereby limiting the potential range of lean combustion. Recent interest in integrated gasification combined cycle plants and syngas combustion requires an improved understanding of the role of hydrogen on the combustion process. Therefore, in present study, combustion of pure methane and blended methane-hydrogen has been conducted in a swirl stabilized premixed combustor. The measurement techniques implemented mainly include particle image velocimetry, CH*/OH* …
Accounting Comparability, Audit Effort And Audit Outcomes, Joseph Hongbo Zhang
Accounting Comparability, Audit Effort And Audit Outcomes, Joseph Hongbo Zhang
LSU Doctoral Dissertations
The paper investigates the usefulness of accounting comparability for audit engagement. Comparability among peer firms in the same industry reflects the similarity and the relatedness of firms’ operating environment and accounting reporting. From two perspectives of “inherent business risk” and “external information efficiency”, comparability is helpful for auditors to assess client business risk and lowers the cost of information acquisition, processing, and testing. For a given firm, I hypothesize that the availability of information about comparable firms is helpful for auditors by improving audit accuracy and audit efficiency. The comparability proxy is based on a variety of measures including pair-wise …
Stock Liquidity, Price Informativeness, And Accruals-Based Earnings Management, Jing Fang
Stock Liquidity, Price Informativeness, And Accruals-Based Earnings Management, Jing Fang
LSU Doctoral Dissertations
We examine the effect of stock liquidity on accruals-based earnings management. Finance literature suggests that stock liquidity leads to price efficiency. If prices are efficient, more future earnings should be reflected in current prices. Therefore, gain from shifting accruals across periods should be low and managers should have less incentive to manage earnings. We find that higher stock liquidity is associated with higher future earnings response coefficient and lower accruals-based earnings management. Our finding has important implication for the decline in accruals-based earnings management during 2001-2005 documented in prior study. Our additional trend analysis suggests that instead of SOX and …
Accounting Methods To Effectively Measure The Performance Of Public Universities' Academic Units And Increase Allocation Efficiency: The Role Of Research Grants, Madeleine Arivett
Accounting Methods To Effectively Measure The Performance Of Public Universities' Academic Units And Increase Allocation Efficiency: The Role Of Research Grants, Madeleine Arivett
Honors Theses
No abstract provided.
Auditor Tenure And Audit Quality, Li Zheng Brooks
Auditor Tenure And Audit Quality, Li Zheng Brooks
LSU Doctoral Dissertations
I propose that audit quality is likely to increase with audit firm tenure due to a Learning Effect and decrease with audit firm tenure due to a Bonding Effect. The net impact of these two countervailing forces over audit firm tenure dictates whether the relationship between audit firm tenure and audit quality is a concave, convex, or linear function of audit firm tenure. When the Bonding Effect dominates the Learning Effect in the later (earlier) years of tenure, then audit quality is a concave (convex) function of audit firm tenure. Adopting the quadratic model to empirically estimate the audit firm …
Optimization Of Adult Multipotent Stromal Cell-Bioscaffold Interactions For Tissue Regeneration With Bioreactors, Lin Xie
LSU Doctoral Dissertations
Adult multipotent stromal cells (MSCs) in combination with biocompatible scaffolds may augment well-established medical and surgical techniques. Pre-implantation cell loading and viability on scaffold carriers followed by in vitro differentiation and extracellular matrix (ECM) formation contribute to the efficacy of in vivo tissue formation. Given the specificity of the parameters for each cell-scaffold construct, it is vital to assess the relative potential of various combinations to select the best option for various clinical needs. High demand for equine and human bone regeneration especially non-union fracture repair is still largely unaddressed. Therefore osteogenesis potential of both equine and human MSCs engrafted …
Auditor Swtiching And An Analysis Of 2008 Auditor Switches, Sarah Adele Miller
Auditor Swtiching And An Analysis Of 2008 Auditor Switches, Sarah Adele Miller
Honors Theses
No abstract provided.
Double Taxation And The Effectiveness Of The American Foreign Tax Credit: A Primer, Emily J. Meyers
Double Taxation And The Effectiveness Of The American Foreign Tax Credit: A Primer, Emily J. Meyers
Honors Theses
No abstract provided.