These are past Research Seminar events of the Department of Accounting & Sustainability Reporting
Real Effects of Internal Information Allocation: Evidence from a Field Experiment
The study examines the effects of changes in the allocation and precision of internal cost information on…
The study examines the effects of changes in the allocation and precision of internal cost information on operational performance. We conduct a randomized field experiment at a medium-sized…
Mystery Shopping as a Strategic Management Practice in Multi-Site Service Firms
Anonymous and unannounced site inspections known as "Mystery Shopping"(MS) are common in multi-site service…
Anonymous and unannounced site inspections known as "Mystery Shopping"(MS) are common in multi-site service firms, but little is known about the strategic importance of this practice. We…
Supervisory Transparency and Depositor Diversity: Bank Oversight in Developing Economies
We explore the implications of bank regulators in developing markets disclosing the adverse outcomes of their…
We explore the implications of bank regulators in developing markets disclosing the adverse outcomes of their supervisory actions. We utilize branch-level data on the deposits of commercial…
Uncertain Earnings Betas
We examine how firms’ exposures to changes in market-wide earnings shape investors’ expectations of firms’…
We examine how firms’ exposures to changes in market-wide earnings shape investors’ expectations of firms’ earnings and returns. Following Heinle, Smith, and Verrecchia (2018), we model…
Executive Narcissism and the Power of Persuasion: Evidence from the Laboratory and Sell-Side Analyst Valuations
Although prior research has found that firms led by narcissistic executives experience numerous detrimental…
Although prior research has found that firms led by narcissistic executives experience numerous detrimental effects, narcissistic individuals are nevertheless more promotable, enjoy longer…
The Effect of Directional Goals and Performance Reporting Format on Subjective Performance Evaluation
Subjective performance evaluations play an important role in management control, but they can also be influenced…
Subjective performance evaluations play an important role in management control, but they can also be influenced by undesirable factors such as directional preferences, prior commitments, and…
Audit Committee Independence and Auditor-Manager Disputes
We build a one-period strategic model to analyze the role of audit committee inde-pendence in resolving…
We build a one-period strategic model to analyze the role of audit committee inde-pendence in resolving disagreements between management and the auditor regarding nancial reporting. Common…
Simultaneous Information Releases and Capital Market Feedback: Evidence from Patent Tuesdays
We examine whether the simultaneous release of information affects managers’ ability to gather decision-relevant…
We examine whether the simultaneous release of information affects managers’ ability to gather decision-relevant information from market prices. Using the plausibly exogenous timing of patent…
Faithful Accounting for Corporate Carbon Emissions
Companies are increasingly viewed as crucial contributors to a timely transition toward a decarbonized economy.…
Companies are increasingly viewed as crucial contributors to a timely transition toward a decarbonized economy. Flaws in the current approach for determining corporate greenhouse gas…
