This paper investigates whether the Standard amp; Poors (Samp;P) transparency and disclosure (Tamp;D)rankings informed the financial markets with respect to firms' corporate governance and disclosure practices when the results of the study were released by Samp;P on October 15, 2002. The Samp;P...

We investigate involuntary chief financial officer (CFO) turnover following earnings restatements, the labor market penalties imposed on former restatement-firm CFOs, and whether these disciplinary consequences have increased following the passage of the Sarbanes-Oxley Act of 2002 (SOX). Our...

While numerous studies have examined the impact that powerful CEOs have on their compensation and overall firm decisions, relatively little is known about how powerful CFOs influence their compensation and important firm financial reporting and operational outcomes. This is somewhat surprising...

Research readings groups represent a recent innovation in accounting doctoral education that appears to be spreading at research-oriented universities. In this paper, we describe how accounting research readings groups can serve as a mechanism to engage doctoral students in the consumption and...

Success in publishing accounting research often requires success in multiple coauthoring relationships. Further, the number of coauthored papers in accounting (as well as most other fields of research) has steadily increased. Given the importance and popularity of coauthoring, our paper provides...

This paper examines the influence of a firm’s business model on the relative persistence of profit margins in the U.S. airline industry. The strategic management literature describes a firm’s business model as reflecting how that firm chooses to compete in the marketplace. Given this linkage...

We examine the impact of corporate social responsibility (CSR) performance on the likelihood and magnitude of firms' decisions to lay off employees (henceforth referred to as “layoffs”), the magnitude of severance payments made to terminated employees, and the likelihood of voluntary...