Class 5 Readings spring 2012

Class 5 Readings spring 2012 - From table 4 it shows that...

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ACCT 555 – Accounting Policy and Research Suggested Reading Emphasis for Class 5 Feng, Ge, Luo, and Shevlin The paper draws the conclusion that CFOs are involved in material accounting manipulations because they give in to pressure from CEOs, rather than because they seek immediate personal financial benefit from their equity incentives. However, would it be true that they succumb to pressure from CEOs because of their own personal interest and benefits of staying at the firm? Schrand and Zechman
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Unformatted text preview: From table 4, it shows that the ‘FOUNDER’ factor is higher in panel B and C. How does it relate to executives’ confidence of the firm? Cohen, Ding, Lesage, Stolowy Would it be too much to ask for auditors to evaluate the ethics of management through the components of the theory of planned behavior, such as the assessment of attitude, subjective norms, perceived behavioral control and moral obligation? What would be the standards on moral obligation?...
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