A5047518506- Corporate Finance and Governance
- Auditing, Earnings Management, Governance
- Risk Management in Financial Firms
- Corporate Social Responsibility Reporting
- Insurance and Financial Risk Management
- Environmental Sustainability in Business
- Credit Risk and Financial Regulations
- Financial Markets and Investment Strategies
- Securities Regulation and Market Practices
- Accounting and Organizational Management
- Financial Reporting and Valuation Research
Washington and Lee University
2013-2022
Williams (United States)
2013
Northeastern University
2013
Universidad del Noreste
2013
ABSTRACT We examine the effect of stakeholder orientation on firms' cost management as proxied by selling, general, and administrative (SG&A) stickiness. Using a sample 19,783 firm‐years, we find that customer employee are associated with greater SG&A Furthermore, stickiness is more prominent in firms where costs create high future value, growth firms, strong corporate governance. In contrast, stronger low mature weak Overall, association between consistent efficiency considerations...
ABSTRACT: We investigate how audit fee disclosures affect investor perceptions of characteristics. find evidence that when fees are presented to investors with supplementary contextual information indicating the low, average, or high (as compared industry averages), perceive quality and auditor effort as being high, respectively. When not provided any additional concerning (similar present state disclosures), assess average. Surprisingly, we while independence respectively, relative similar...
SUMMARY While prior research has examined audit firm and partner rotation, we have little evidence on the impact of within-firm engagement team disruptions audit. To examine these disruptions, identify a unique sample companies where issuing office changed but did not change investigate effect changes Our results indicate that in their firm's exhibit decrease quality an increase fees. In additional analysis, partition into two groups—client driven changes. This analysis reveals client are...
Purpose The purpose of this paper is to explore the impact a particular firm’s stakeholder orientation, particularly employee on corporate communications with stakeholders concerning financial irregularities. Design/methodology/approach This study explores Using sample 762 firm restatements, authors separate their observations by disclosure transparency (high or low disclosure) and use logit regressions examine whether companies stronger orientation make more less transparent restatement...
We examine the effect of stakeholder orientation on firms' cost management as proxied by Selling, General and Administrative (SG&A) stickiness. Using a sample 19,783 firm-years, we find that customer employee are associated with greater SG&A Furthermore, stickiness is more prominent in firms where costs create high future value, growth firms, strong corporate governance. In contrast, stronger low mature weak Overall, association between consistent efficiency considerations (i.e., adjustment...