Browsing UT Electronic Theses and Dissertations by Department "Accounting"
Now showing items 1-20 of 64
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Activist short-sellers and accounting fraud allegations
(2019-06-18)This study examines the predictive power of accounting fraud allegations by activist short-sellers and costs imposed by allegations that are subsequently not confirmed. Importantly, only 30% of the allegations are later ... -
Analysts’ use of earnings components in predicting future earnings
(2009-08)This dissertation examines the general research issue of whether the components of earnings are informative and specifically 1) how analysts consider earnings components when predicting future earnings and 2) whether the ... -
Are self-evaluations helpful or harmful when employees are unaware of their marginal contribution to firm welfare?
(2010-08)This study examines whether eliciting self-evaluations increases or decreases the propensity of a productive agent to retaliate against an employer for paying compensation that the agent perceives to be too low for the ... -
Audit committee member contextual experiences and financial reporting outcomes
(2012-05)Contextual experience with the practical application of accounting standards is important for independent audit committee members to effectively monitor managers’ financial reporting estimates and the audits of those ... -
Auditing complex estimates : does emphasizing management bias decrease sensitivity to measurement imprecision?
(2017-11-09)Both management bias and measurement imprecision threaten the accurate reporting of complex accounting estimates. Actions by audit regulators and practitioners often place an imbalanced emphasis on the former. Although ... -
Bank managerial ability and accounting : do better managers report higher quality loan loss reserves and fair values?
(2013-08)Given the high level of scrutiny on top executives in recent years, particularly those at banks, examining the impact of bank managers' ability on financial reporting is of great value. This paper builds on models of bank ... -
Biased processing of accounting examples and its effect on practitioners' judgments
(2012-08)Accounting guidance often contains examples which provide practitioners with a description of a hypothetical transaction and its appropriate accounting treatment. Despite this potential to influence accounting judgments, ... -
Board classification and shareholder value : evidence from corporate law amendments
(2016-05)This study examines the shareholder value impact of board classification. A classified board typically consists of three classes of directors who serve staggered three-year terms; by contrast, directors of a declassified ... -
Can disclosure regulation impede innovation?
(2019-06-18)I investigate whether mandating transparent patent disclosure fosters or harms incentives to innovate. While transparent patent disclosure reveals proprietary information to competitors and reduces a firm’s lead time and ... -
Can investors fully adjust for known biases in manager communications?
(2012-08)Managerial communications often contain biased information because of managerial incentives and other influences. A common assumption in the accounting literature is that if investors are aware of managerial biases, they ... -
Can strategic reasoning prompts improve auditors' sensitivity to fraud risk?
(2008-08)The basic premise of risk-based auditing is that more (fewer) audit resources should be allocated to accounts that are more (less) likely to be misstated. However, financial reporting managers can exploit such allocations ... -
Cash and tax evasion
(2021-04-21)Economists and public policy experts contend that paper currency facilitates tax evasion. However, due to the illicit nature of tax evasion, limited empirical evidence exists to document or quantify this claim. I use the ... -
Client status and cooperation with audit requests
(2021-11-04)Client cooperation is critical to successful audit evidence collection, but little is known about how client-specific qualities influence clients’ cooperation with audit requests. I investigate (1) whether high-status ... -
Climate change information and analyst expectations
(2022-07-29)This study examines whether analysts facilitate the processing and impounding of climate information into financial expectations. Using survey data from CDP (formerly the Carbon Disclosure Project) about firms’ self-identified ... -
Communicating measurement uncertainty : an experimental study of financial reporting implications for managers and investors
(2013-12)Range disclosures of estimates, whether in an expanded auditor’s report or by managers, would be intended to communicate measurement uncertainty to investors. Knowing this information should enhance investors’ ability to ... -
Control in a teamwork environment: the impact of social ties on the effectiveness of mutual monitoring contracts
(2002)This study examines control in a teamwork setting, experimentally investigating two financial incentive systems that have been proposed in the agency theory-based analytic literature. Both systems rely on mutual ... -
The credibility consequences of managers' disclosure decisions
(2001-08)The purpose of this dissertation is two-fold. I first provide a model of the determinants of disclosure credibility. In my model, the four primary determinants of a disclosure’s credibility are situational incentives at ... -
A descriptive analysis of select input bases of the Financial Accounting Standards Board
(1979)Preference input provided the Financial Accounting Standards Board (FASB) on select projects is examined to describe salient characteristics of that input. A research design is developed for describing any systematic ... -
The determinants and effects of voluntary book-tax difference disclosures : evidence from earnings press releases
(2009-08)This study investigates the determinants and effects of voluntary book-tax difference (BTD) disclosures in earnings releases. Unlike prior studies, I find no evidence that managers are more likely to voluntarily disclose ...
