Archive: Accounting Research Seminar
Investment, Inflation, and the Role of Internal Information Systems as a Transmission Channel
We examine whether the quality of firms’ internal information systems influences the relation between inflation…
We examine whether the quality of firms’ internal information systems influences the relation between inflation shocks and corporate investment, as posited by imperfect information models. We…
Supporting Underperforming Agents: The Role of Human Capital Development and Relative Performance Information
We study whether principals use management practices directed at human capital development to support…
We study whether principals use management practices directed at human capital development to support underperforming agents. Incentive systems are not effort-inducing for underperforming…
Office glamour work vs office housework: Gender differences in participation in and subjective evaluation of non-core job responsibilities
Organizational success requires the effective design of organizational architecture of not only core job duties,…
Organizational success requires the effective design of organizational architecture of not only core job duties, but also ancillary tasks and projects. We examine the task allocation and…
When should a firm employ its workers? A relational contracting approach
A principal contracts with an agent to repeatedly perform a task. The principal can choose between two…
A principal contracts with an agent to repeatedly perform a task. The principal can choose between two organization forms, employment or solo self-employment of the agent. A key distinction…
How Effective are Emission Taxes in Reducing Air Pollution?
This paper examines the role of environmental taxes in reducing emission output. Using unique satellite data to…
This paper examines the role of environmental taxes in reducing emission output. Using unique satellite data to observe levels of nitrogen dioxide (NO2), we leverage an emission tax…
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…
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…
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…
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…
