Whether the quality of a firms reported earnings affects investors ability to predictfuture earnings and stock returns is still a subject of much debate among accounting researchers.Lev (1989) suggests that low quality earnings may be causing the relatively low correlationbetween reported...

This dissertation explores three current issues relevant to the accounting and business communities by empirically examining the effect these issues have on the bond credit market. The first study examines the effect earnings predictability has on both the initial bond rating and the initial...

Environmental remediation liabilities are generated primarily as a result of past actions by a firm. The most important of these liabilities for domestic U.S. firms are related to Superfund sites as designated by the Environmental Protection Agency (EPA). These liabilities are important for...

This dissertation investigates the effects of changes in the accounting environment on the capital markets. Included are three manuscripts, each of which, make an important contribution to the accounting literature. The first two manuscripts investigate the impact and importance of analystsâ...

An auditor performing analytical review must typically diagnose material variances of observed client data from his/her own expectations. The auditor may utilize a decision aid to help in generating potential explanations for a variance; it has, however, the capacity to provide many more...

The need to develop appropriate computer training techniques has led to an explosion of research in information systems. One of the most recent studies was conducted by Compeau and Higgins (1995) in which two training methods were examined in the context of Social Cognitive Learning Theory...

The purpose of this research is to examine whether accounting methods for business combinations (purchase and pooling-of-interests accounting) have a different effect on firmsâ market value of equity in the combination year and thereafter. In particular, after the accounting method is no longer...

This study investigates the relationship between threevisual representations (two-dimensional, three-dimensionalfixed, and three-dimensional rotatable) of multidimensionaldata, and the subjects' ability to make predictions basedon the data. Output of a momentum accounting system wassimulated and...

This dissertation investigates auditor independence by examining the effects of various factors on independence, both in fact and as perceived by several distinct groups. The first study examines the effects of auditing students cognitive moral development and client risk on students judgments...

This dissertation provides results of three studies, which examine the utilization of organizational performance measurement systems. Evidence gathered in the first study provides insight into the number of perspectives or components found in the evaluation of an organizationâs performance and...