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近日，经济学院金融系潘越教授与MIT斯隆商学院Nemit Shroff教授、中山大学管理学院张鹏东助理教授合作的题为“The Dark Side of Audit Market Competition”的论文在UTD24期刊、会计学三大国际顶刊之一Journal of Accounting and Economics上在线发表。
Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis
Globalized Firms and Management Accounting Standards Financial Crisis Banks and Banking Banking Industry Mexico
2015/4/22
After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in ...
Perceived Security Threats of Computerized Accounting Information Systems in the Egyptian
accounting information systems computer security threats Egyptian banking industry
2011/10/5
This paper investigates the perceived security threats to computerized accounting information systems (CAIS) in the Egyptian banking industry (EBI) by surveying the entire population of the EBI. Diffe...
Fair Value Accounting for Liabilities and Own Credit Risk
credit risk debt fair value accounting income recognition
2011/9/2
We find that equity returns associated with credit risk changes are attenuated by the debt value effect of the credit risk changes, as Merton (1974) predicts. We find that the relation between credit ...
Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits
earnings management expense classification pre-tax earnings tax credit
2011/9/2
Examining corporate investment in low-income housing tax credits reveals that firms are willing to incur costs in order to manage the income statement classification of an expense. Accounting rules al...
The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees
agency role nonaccounting business and industry accruals quality multiple directorships
2011/8/21
This study considers how the agency role of accounting experts is influenced by the resource dependence focus of nonaccounting (finance and supervisory) financial experts in audit committees. Using po...
Financial Analysts Need Sharper Accounting Tools
wealth accounting model financial analysis academic accountants
2011/8/20
This paper explores the implications of a wealth accounting model on comparability for several key aspects of financial analysis such as restraining, accounting manipulation, and unifying merger and a...
Accounting for risk of non linear portfolios: a novel Fourier approach
Accounting non linear portfolios a novel Fourier approach
2010/10/18
The presence of non linear instruments is responsible for the emergence of non Gaussian features in the price changes distribution of realistic portfolios, even for Normally distributed risk factors....