The Effect of Lame Duck Auditors on Management Discretion

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ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis The Effect of Lame Duck Auditors on Management Discretion by : Cory A. Cassell

Download or read book The Effect of Lame Duck Auditors on Management Discretion written by Cory A. Cassell and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: We identify instances in which the auditor-client relationship has been terminated but the auditor continues to complete a subsequent quarterly review. We refer to these instances as “lame duck auditor” quarters, and we contrast financial reporting quality in these quarters with that in non-lame duck auditor quarters. Using discretionary accruals and financial statement misstatements as proxies for financial reporting quality, we find that financial reporting quality is higher in lame duck auditor situations, suggesting that lame duck auditors perform more stringent quarterly reviews. We attribute these results to improvements in auditor independence and/or heighted reputation concerns. We perform a number of tests to alleviate concerns that our results are attributable to fundamental differences between clients with lame duck auditors and clients with non-lame duck auditors and to alleviate concerns that our results are attributable to changes in manager behavior rather than changes in auditor behavior. Collectively, our results provide insights that are relevant to regulators, auditors, and other stakeholders who are interested in the factors that affect auditor independence and financial reporting quality.

Financial statement restatements trends, market impacts, regulatory responses, and remaining challenges.

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Publisher : DIANE Publishing
ISBN 13 : 1428944737
Total Pages : 272 pages
Book Rating : 4.4/5 (289 download)

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Book Synopsis Financial statement restatements trends, market impacts, regulatory responses, and remaining challenges. by :

Download or read book Financial statement restatements trends, market impacts, regulatory responses, and remaining challenges. written by and published by DIANE Publishing. This book was released on with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Power Without Persuasion

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Publisher : Princeton University Press
ISBN 13 : 0691102708
Total Pages : 262 pages
Book Rating : 4.6/5 (911 download)

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Book Synopsis Power Without Persuasion by : William G. Howell

Download or read book Power Without Persuasion written by William G. Howell and published by Princeton University Press. This book was released on 2003-07-28 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the early 1960s, scholarly thinking on the power of U.S. presidents has rested on these words: "Presidential power is the power to persuade." Power, in this formulation, is strictly about bargaining and convincing other political actors to do things the president cannot accomplish alone. Power without Persuasion argues otherwise. Focusing on presidents' ability to act unilaterally, William Howell provides the most theoretically substantial and far-reaching reevaluation of presidential power in many years. He argues that presidents regularly set public policies over vocal objections by Congress, interest groups, and the bureaucracy. Throughout U.S. history, going back to the Louisiana Purchase and the Emancipation Proclamation, presidents have set landmark policies on their own. More recently, Roosevelt interned Japanese Americans during World War II, Kennedy established the Peace Corps, Johnson got affirmative action underway, Reagan greatly expanded the president's powers of regulatory review, and Clinton extended protections to millions of acres of public lands. Since September 11, Bush has created a new cabinet post and constructed a parallel judicial system to try suspected terrorists. Howell not only presents numerous new empirical findings but goes well beyond the theoretical scope of previous studies. Drawing richly on game theory and the new institutionalism, he examines the political conditions under which presidents can change policy without congressional or judicial consent. Clearly written, Power without Persuasion asserts a compelling new formulation of presidential power, one whose implications will resound.

Our American Government

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Publisher :
ISBN 13 :
Total Pages : 138 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Our American Government by :

Download or read book Our American Government written by and published by . This book was released on 2003 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Committee on House Administration is pleased to present this revised book on our United States Government. This publication continues to be a popular introductory guide for American citizens and those of other countries who seek a greater understanding of our heritage of democracy. The question-and-answer format covers a broad range of topics dealing with the legislative, executive, and judicial branches of our Government as well as the electoral process and the role of political parties.--Foreword.

The Wealth Effect

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Publisher : Cambridge University Press
ISBN 13 : 1107153743
Total Pages : 597 pages
Book Rating : 4.1/5 (71 download)

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Book Synopsis The Wealth Effect by : Jeffrey M. Chwieroth

Download or read book The Wealth Effect written by Jeffrey M. Chwieroth and published by Cambridge University Press. This book was released on 2019-03-21 with total page 597 pages. Available in PDF, EPUB and Kindle. Book excerpt: Shows how the politics of banking crises has been transformed by the growing 'great expectations' among middle class voters that governments should protect their wealth.

Mason's Manual of Legislative Procedure

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Publisher :
ISBN 13 : 9781580249744
Total Pages : 804 pages
Book Rating : 4.2/5 (497 download)

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Book Synopsis Mason's Manual of Legislative Procedure by : Paul Mason

Download or read book Mason's Manual of Legislative Procedure written by Paul Mason and published by . This book was released on 2020 with total page 804 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Behavioral Finance

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Publisher : John Wiley & Sons
ISBN 13 : 0470769688
Total Pages : 1184 pages
Book Rating : 4.4/5 (77 download)

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Book Synopsis Behavioral Finance by : H. Kent Baker

Download or read book Behavioral Finance written by H. Kent Baker and published by John Wiley & Sons. This book was released on 2010-10-01 with total page 1184 pages. Available in PDF, EPUB and Kindle. Book excerpt: A definitive guide to the growing field of behavioral finance This reliable resource provides a comprehensive view of behavioral finance and its psychological foundations, as well as its applications to finance. Comprising contributed chapters written by distinguished authors from some of the most influential firms and universities in the world, Behavioral Finance provides a synthesis of the most essential elements of this discipline, including psychological concepts and behavioral biases, the behavioral aspects of asset pricing, asset allocation, and market prices, as well as investor behavior, corporate managerial behavior, and social influences. Uses a structured approach to put behavioral finance in perspective Relies on recent research findings to provide guidance through the maze of theories and concepts Discusses the impact of sub-optimal financial decisions on the efficiency of capital markets, personal wealth, and the performance of corporations Behavioral finance has quickly become part of mainstream finance. If you need to gain a better understanding of this topic, look no further than this book.

The Encyclopedia of the United States Congress

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Publisher :
ISBN 13 :
Total Pages : 604 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis The Encyclopedia of the United States Congress by : Donald C. Bacon

Download or read book The Encyclopedia of the United States Congress written by Donald C. Bacon and published by . This book was released on 1995 with total page 604 pages. Available in PDF, EPUB and Kindle. Book excerpt:

West Virginia Blue Book

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Publisher :
ISBN 13 :
Total Pages : 862 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis West Virginia Blue Book by :

Download or read book West Virginia Blue Book written by and published by . This book was released on 1916 with total page 862 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Public Accountability

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Publisher :
ISBN 13 : 9780923993368
Total Pages : 79 pages
Book Rating : 4.9/5 (933 download)

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Book Synopsis Public Accountability by : Melvin J. Dubnick

Download or read book Public Accountability written by Melvin J. Dubnick and published by . This book was released on 2011 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Making Politics Work for Development

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Publisher : World Bank Publications
ISBN 13 : 1464807744
Total Pages : 350 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Making Politics Work for Development by : World Bank

Download or read book Making Politics Work for Development written by World Bank and published by World Bank Publications. This book was released on 2016-07-14 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: Governments fail to provide the public goods needed for development when its leaders knowingly and deliberately ignore sound technical advice or are unable to follow it, despite the best of intentions, because of political constraints. This report focuses on two forces—citizen engagement and transparency—that hold the key to solving government failures by shaping how political markets function. Citizens are not only queueing at voting booths, but are also taking to the streets and using diverse media to pressure, sanction and select the leaders who wield power within government, including by entering as contenders for leadership. This political engagement can function in highly nuanced ways within the same formal institutional context and across the political spectrum, from autocracies to democracies. Unhealthy political engagement, when leaders are selected and sanctioned on the basis of their provision of private benefits rather than public goods, gives rise to government failures. The solutions to these failures lie in fostering healthy political engagement within any institutional context, and not in circumventing or suppressing it. Transparency, which is citizen access to publicly available information about the actions of those in government, and the consequences of these actions, can play a crucial role by nourishing political engagement.

MMS Today

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Publisher :
ISBN 13 :
Total Pages : 308 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis MMS Today by :

Download or read book MMS Today written by and published by . This book was released on 1991 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Ask a Manager

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Publisher : Ballantine Books
ISBN 13 : 0399181822
Total Pages : 306 pages
Book Rating : 4.3/5 (991 download)

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Book Synopsis Ask a Manager by : Alison Green

Download or read book Ask a Manager written by Alison Green and published by Ballantine Books. This book was released on 2018-05-01 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the creator of the popular website Ask a Manager and New York’s work-advice columnist comes a witty, practical guide to 200 difficult professional conversations—featuring all-new advice! There’s a reason Alison Green has been called “the Dear Abby of the work world.” Ten years as a workplace-advice columnist have taught her that people avoid awkward conversations in the office because they simply don’t know what to say. Thankfully, Green does—and in this incredibly helpful book, she tackles the tough discussions you may need to have during your career. You’ll learn what to say when • coworkers push their work on you—then take credit for it • you accidentally trash-talk someone in an email then hit “reply all” • you’re being micromanaged—or not being managed at all • you catch a colleague in a lie • your boss seems unhappy with your work • your cubemate’s loud speakerphone is making you homicidal • you got drunk at the holiday party Praise for Ask a Manager “A must-read for anyone who works . . . [Alison Green’s] advice boils down to the idea that you should be professional (even when others are not) and that communicating in a straightforward manner with candor and kindness will get you far, no matter where you work.”—Booklist (starred review) “The author’s friendly, warm, no-nonsense writing is a pleasure to read, and her advice can be widely applied to relationships in all areas of readers’ lives. Ideal for anyone new to the job market or new to management, or anyone hoping to improve their work experience.”—Library Journal (starred review) “I am a huge fan of Alison Green’s Ask a Manager column. This book is even better. It teaches us how to deal with many of the most vexing big and little problems in our workplaces—and to do so with grace, confidence, and a sense of humor.”—Robert Sutton, Stanford professor and author of The No Asshole Rule and The Asshole Survival Guide “Ask a Manager is the ultimate playbook for navigating the traditional workforce in a diplomatic but firm way.”—Erin Lowry, author of Broke Millennial: Stop Scraping By and Get Your Financial Life Together

Black Identities

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Publisher : Harvard University Press
ISBN 13 : 9780674044944
Total Pages : 431 pages
Book Rating : 4.0/5 (449 download)

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Book Synopsis Black Identities by : Mary C. WATERS

Download or read book Black Identities written by Mary C. WATERS and published by Harvard University Press. This book was released on 2009-06-30 with total page 431 pages. Available in PDF, EPUB and Kindle. Book excerpt: The story of West Indian immigrants to the United States is generally considered to be a great success. Mary Waters, however, tells a very different story. She finds that the values that gain first-generation immigrants initial success--a willingness to work hard, a lack of attention to racism, a desire for education, an incentive to save--are undermined by the realities of life and race relations in the United States. Contrary to long-held beliefs, Waters finds, those who resist Americanization are most likely to succeed economically, especially in the second generation.

Presidential Transitions

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Publisher : DIANE Publishing
ISBN 13 : 1437938531
Total Pages : 38 pages
Book Rating : 4.4/5 (379 download)

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Book Synopsis Presidential Transitions by : L. Elaine Halchin

Download or read book Presidential Transitions written by L. Elaine Halchin and published by DIANE Publishing. This book was released on 2011-04 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contents: (1) Intro.; (2) Agency Rulemaking: ¿Midnight Rulemaking¿; (3) Executive Clemency; (4) Executive Orders; (5) Government Records; (6) 2008-2009 Pres. Transition: National Security Options: Considerations Unique to Each Phase of the Pres. Transition Period: Phases 1 and 2: Campaigning by Pres. Candidates to the Day of Election; Phase 3: Election Day; Phase 4: Selection of a Pres.-Elect to Inauguration Day; Phase 5: Presidential Inauguration to the Establishment of a New National Security Team and Policies; (7) Personnel -- Political to Career Conversions; (8) Political Appointments into the Next Presidency; (9) Submission of the President¿s Budget in Transition Years. Charts and tables. This is a print on demand publication.

Congress and the Nation 2013-2016, Volume XIV

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Publisher : CQ Press
ISBN 13 : 1544350651
Total Pages : 745 pages
Book Rating : 4.5/5 (443 download)

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Book Synopsis Congress and the Nation 2013-2016, Volume XIV by : David Hosansky

Download or read book Congress and the Nation 2013-2016, Volume XIV written by David Hosansky and published by CQ Press. This book was released on 2019-10-03 with total page 745 pages. Available in PDF, EPUB and Kindle. Book excerpt: Chronicling the polarized partisan environment during the President Barack Obama’s second term, Congress and the Nation 2013-2016, Vol. XIV is the most authoritative reference on congressional lawmaking and trends during the 113th and 114th Congresses. The newest edition in this award-winning series documents the most fiercely debated issues during this period, including: The unprecedented federal government shutdown The strike down of the Defense of Marriage Act as unconstitutional End of the filibuster for most executive and judicial branch nominees Changes to the Dodd–Frank Act Israeli Prime Minister Netanyahu and Pope Francis address joint sessions Sexual Assault Survivors' Rights Act passed, overhauling rape kit processing and establishment of victim bill of rights SPACE Act passed, allowing commercial exploration of space No other source guides readers seamlessly through the policy output of the national legislature with the breadth, depth, and authority of Congress and the Nation. This is a landmark series is a must-have reference for all academic libraries and meets the needs of the full spectrum of users, from lower-level undergraduates through researchers and faculty.

Outsourcing Sovereignty

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Publisher : Cambridge University Press
ISBN 13 : 0511346360
Total Pages : 248 pages
Book Rating : 4.5/5 (113 download)

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Book Synopsis Outsourcing Sovereignty by : Paul R. Verkuil

Download or read book Outsourcing Sovereignty written by Paul R. Verkuil and published by Cambridge University Press. This book was released on 2007-12-19 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reliance on the private military industry and the privatization of public functions has left our government less able to govern effectively. When decisions that should have been taken by government officials are delegated (wholly or in part) to private contractors without appropriate oversight, the public interest is jeopardized. Books on private military have described the problem well, but they have not offered prescriptions or solutions this book does.