Apostolou, Barbara; Churyk, Natalie; Hassell, John M.; Matuszewski, Linda(Elsevier, 2023-01-11)
This review of the accounting education literature includes 109 articles published during 2022 in five accounting education journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting ...
A new and powerful systems architecture is driving corporate
governance. This architecture will improve board of directors’ decision making, strengthen compliance and risk management protocols, empower
gatekeepers such ...
There are many excellent Introduction to Marketing textbooks on the market. Since most professors emphasize some parts and not others, and as some terminology is author specific, this OER was designed to emphasize the ...
We theorize that employees use the performance feedback they receive to reassess their beliefs about the marginal benefit of their effort, which may lead them to increase or reduce their effort. To test our model, we conduct ...
Emergencies have a way of changing the orientation of faculty from academic projects to surviving the unknown and coping with change. Many faculty members, because they frequently work independently, often lack support ...
Faculty members often lack support structures in which they can support each other in crisis. The authors recently discovered that sharing ideas with a community of colleagues has made them more resilient. The Civility ...
Bush, John T.; Baer, Michael D.; Welsh, David T.; Outlaw, Ryan; Garud, Niharika; Sessions, Hudson(SAGE, 2021-05-21)
Workplace intrusions—unexpected encounters initiated by another person that disrupt an individual’s work—are generally characterized as negative experiences that deplete resources, increase role and information overload, ...
Improvement in energy efficiency (EE) has slowed globally since 2015 and is now falling short of the 2.6% per year target recommended by the United Nations Sustainable Development Goals, despite an abundance of EE ...
We argue that in analyzing panel-data econometric models, researchers rely excessively on statistical criteria to determine model specification, treating it primarily as a matter of statistical inference. This inferential ...
Baik, Bok; Duong, Hong Kim; Farber, David B.; Shaw, Kenneth W.(SSRN, 2021)
This study examines whether and why the stock market assigns an incremental premium to the act of beating analyst earnings forecasts when the economy is unforecastable. Our study uses a novel measure of macroeconomic (macro) ...
We rely on the theoretical prediction that financial misreporting peaks before economic busts to examine whether aggregate ex ante measures of the likelihood of financial misreporting improve the predictability of U.S. ...
Patterson, Evelyn R.; Smith, J. Reed; Tiras, Samuel L.(Wiley, 2022)
In this study, we provide theoretical guidance for both analytical research and empirical research by considering how changing expectations of earnings affect a dishonest manager's strategy to overstate earnings and an ...
This paper demonstrates the benefits to shareholders of offering severance packages to managers. We show that severance pay is not merely a way to coax underperforming managers to step aside. Rather, a manager's efforts ...
No prior study that we are aware of has considered the associations between motivation, actual ability, self-perceived ability, and distraction factors and student performance in advanced level undergraduate accounting ...
We show that information diffusion is a function of its dissemination and assimilation. Whereas dissemniation is proportional to observable factors such as volume and price volatility, assimilation is dependent on unobservable ...
This paper investigates financial analysts’ predictive power of future performance and earnings quality, based on their selective coverage of firms that have recently cross-listed into the U.S. This setting is useful for ...
This paper studies the effectiveness of the past return and the 52-week high momentum strategies for the recently established Chinese stock markets. We find that both strategies do not work in the aggregate across all class ...