Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Burch T. Kealey"'
Publikováno v:
Review of Pacific Basin Financial Markets and Policies. 24:2150022
Directors’ monitoring and advising activities as agents were supposed to increase after the Dodd-Frank Act in 2010. The Dodd-Frank Act significantly increases the pressure on the board of directors to be more effective agents of the stockholders ev
Publikováno v:
AUDITING: A Journal of Practice & Theory. 26:95-116
This study tests whether prior auditor-client tenure is associated with the audit fees paid to the successor auditor. In the past, studying the association between tenure with the prior auditor and fees charged by the successor was problematic becaus
Publikováno v:
Issues in Accounting Education. 20:33-49
This study tests whether critical-thinking skills can help explain the cross-sectional variation in student performance in principles of accounting. Prior research has used such measures as academic aptitude and demographic factors to explain perform
Autor:
Burch T. Kealey, Ferdinand A. Gul
Publikováno v:
Review of Quantitative Finance and Accounting. 13:401-416
This paper examines explanations for the association between Korean Chaebol, which are giant conglomerates supported by various government initiatives, and corporate debt and dividend policies. Unlike in the US, the Korean corporate sector is dominat
Autor:
Susan W. Eldridge, Burch T. Kealey
Publikováno v:
SSRN Electronic Journal.
This study examines the cost of the new internal control audit required by the Sarbanes-Oxley Act of 2002 (SOX) for a sample of Fortune 1000 companies. The average audit fee increase from 2003 to 2004 of $2.3 million is significant and is primarily a