Partner compensation plans in large accounting firms tend to emphasize either local office profits or worldwide firm profits ("small-pool" or "large-pool" firms, respectively) (Trompeter 1994). Some have expressed concern over possible impairment of auditor independence when a small-pool...

The purpose of this study was to determine the factors (financial condition, previous year's audit opinion, growth, company size, reputation of auditors, and leverage) affect the company's going concern disclosure on companies listed in Indonesia Stock Exchange.The population used in this study...

Without consistency in auditors' reporting behaviour, it is very difficult for a user of audit reports to determine where differences come from; economic differences, differences in auditing methods, interpretation of standards or even due to the auditors' independence. This thesis examines the...

This paper is a snapshot in time of the personal backgrounds, educational training, professional ranking, and productivity levels of those individuals with respect to Compendex-listed journal paper. Important questions are raised not only as to issues of age, gender, and nationality, but as to...

This paper examines the information content of stock option exercises versus regular insider share trades by corporate executives. We argue that the asymmetric payoff structure of options makes managerial wealth - compared to holdings of shares - relatively more sensitive to stock price changes...

Recent studies [Bebchuk and Fried (2002)] have shown that managerial power and negotiations play important roles in the design of executive pay arrangements, suggesting that some CEOs may extract greater economic rent from shareholders when provided with the opportunity. This paper seeks to...

This dissertation explores the ways in which institutional organizational theory can enhance our understanding of how organizational structures that shape social inequality emerge, diffuse, and persist over time. More specifically, in three distinct papers, I examine the institutionalization of...

In this dissertation, I study three resource allocation problems. In the first study, I present joint work with Yan Chen, Thomas Finholt, and Kan Takeuchi on a laboratory study evaluating three different package auction mechanisms for allocating access to large scientific equipments. I found...