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Market Uncertainty And Disclosure Of Internal Control Deficiencies Under The Sarbanes-Oxley Act, Yongtae Kim, Myung Seok Park
Market Uncertainty And Disclosure Of Internal Control Deficiencies Under The Sarbanes-Oxley Act, Yongtae Kim, Myung Seok Park
Accounting
This study examines cross-sectional differences in stock market reactions to the disclosure of internal control deficiencies under Section 302 of the Sarbanes-Oxley Act. We hypothesize that the market punishment for internal control problems will be less severe for internal control disclosure that helps reduce market uncertainty around the disclosure. We also predict that such a relation is dependent on the types of disclosure and the market's prior knowledge of the credibility of firms' financial reporting. Consistent with our hypothesis, we find that when firms disclose their internal control deficiencies, their abnormal stock returns are negatively associated with changes in market …
Financial Management To Support Sustainability, Doug Cerf, Arline Savage
Financial Management To Support Sustainability, Doug Cerf, Arline Savage
Accounting
No abstract provided.
Teaching Freshman Business Students Ethics: A Case Study, John Koeplin
Teaching Freshman Business Students Ethics: A Case Study, John Koeplin
Accounting
Making ethical decisions is important for both personal and business situations. This case study suggests a different approach to educating business students about ethics and personal character. By exposing beginning business students to personal and business dilemmas, requiring reflection papers on their experiences, debating business and political issues, and through other activities such as discussion various business ethical dilemmas, students will become more sensitive to ethical issues and ideally see character development as something directly related to their studies. Additionally, by having students take this course in their first year of undergraduate studies, this will affect the context and experience …