Predictive modeling focuses on iteratively trying various combinations and transformations of a set of variables to generate a decision rule that predicts outcomes for new observations. Although accounting researchers have demonstrated interest in predictive modeling, we identify a lack of...

Disclosure in going private transactions has become a topic of increasing interest for regulators and policymakers. Going private transactions are subject to special SEC rules that mandate management to provide detailed disclosure to all shareholders before a general vote. We examine the role of...

Social network analysis (SNA) examines whether interactions between individuals, teams, and organizations result in network structures and patterns that can explain important outcomes, including firm performance, management reporting behaviors, investor beliefs, and audit outcomes. This paper...