Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Blair B. Marquardt"'
Publikováno v:
International Journal of Auditing. 24:292-319
Publikováno v:
Thinking & Reasoning. 26:381-413
We investigate whether non-miserly cognitive styles mediate the effects of cognitive ability and thinking dispositions on rational thought. Specifically, we review relevant literature on two dimens...
Publikováno v:
Journal of Business Finance & Accounting. 46:739-761
We study the relationship between CEO pay‐performance sensitivity, pay‐risk sensitivity, and shareholder voting outcomes as part of the “say‐on‐pay” provision of the 2010 US Dodd‐Frank Act. Consistent with our hypothesis, we provide evi
Publikováno v:
Journal of Banking & Finance. 142:106546
Publikováno v:
SSRN Electronic Journal.
Standard setters have expressed concern over the impact of complex accounting standards on the information gap between firm insiders and financial statement users. We address this issue by examining the relationship between accounting reporting compl
Publikováno v:
SSRN Electronic Journal.
Although practitioner literature asserts a link between an auditor’s quality control system and engagement-level audit outcomes, prior archival evidence has struggled to identify observable indicators in support of this claim. We identify an observ
Publikováno v:
SSRN Electronic Journal.
We examine the impact of blockholder board representation on a borrower’s bank loan contract terms. We find that blockholder board representation is associated with lower spreads and fewer covenants, consistent with debtholders viewing blockholder-
Publikováno v:
SSRN Electronic Journal.
Manager incentives are viewed as being better aligned with those of shareholders when they have an ownership stake in the firms they manage. However, manager ownership can exacerbate agency problems by better enabling managers to pass shareholder res