As evident from recent changes in NYSE and Nasdaq listing requirements, boardindependence is considered an important constituent of firms?? corporate governancestructures. However, the empirical evidence regarding the impact of board structure onfirm performance is mixed. Since firms employ a...

This dissertation examines the phenomenon of stigma by association between firms in the context of corporate accounting scandals. I draw from the social psychology literature to develop a theoretical framework that supports the notion of director interlocks as a channel in which associated firms...

This dissertation studies the Economic and Monetary Union (EMU) and itseffects on foreign exchange markets and corporate cash holdings. These two potentialeffects are examined in the dissertation in two separate essays.The first essay examines the validity of the purchasing power parity...

This study examines revenue recognition methods used by high technology firms for sales to distributors. Revenue is either recognized when products are delivered to distributors (sell-in) or when distributors resell products to end-users (sell-through). This is the first empirical study to...

This study examines the determinants of tax aggressiveness. I utilize the unrecognized tax benefits (UTB) disclosed by the adoption of Financial Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” (FIN 48) to proxy for firms’ tax aggressiveness. I hand collect UTB...

This thesis documents a study of the factors associated with Boards of Directors’ strategicdecisions. The premise upon which such a research initiative is founded concerns theincreased interest of academics and business practitioners in Board of Directors in the U.Kand in U.S in part arising...

Auditing has an important role in the corporate governance process and is essential in ensuring confidence in the reliability of financial information. It is important to understand the reasons why, given the costs involved, companies change their auditor and choose a particular level of audit...

What I want to do here is first explain my fears and then explore the Enron story from the standpoint of both social psychology and organizational behavior. My sense going in, at least, is that the social forces and selfish norms that emerge fairly naturally in highly competitive settings such...

This dissertation reviews the status and changes of the governance practices in China’s SOE reforms. It explains how these changes took place by examining the most influential factors in the evolution of governance practices. It argues that there exists a path dependency, mainly driven by a...