Insider Trading:A Study of Motivations and DeterrentsJoseph D. BeamsABSTRACTDue to recent events in corporate America, including the recent Enron scandal and numerous cases of insider trading, the public's faith in the fairness of the stock markets has been shaken. The current study suggests...

As evidenced by the sheer number of websites presently on the Internet and the exorbitant amount of dollars that are spent on maintaining corporate websites determining the successfulness of these websites is of the utmost importance. In building a successful website the design must match the...

The role of analysts in corporate governance has been examined extensively in the accounting literature. Two conflicting representations of the influence of analysts have emerged. Analysts are either viewed as external monitors of corporate behavior, thereby reducing agency costs; or they are...

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...

TOWARDS A THEORY OF SPREADSHEETACCURACY: AN EMPIRICAL STUDYS. E. Kruck(ABSTRACT) Electronic spreadsheets have made a major contribution to financial analysis andproblem solving. Although professionals base many decisions on the analysis of aspreadsheet model, literature documents the data...

This study considers the ability of the audit team to configurally process information, that is, to piece together information cues held by individual team members and recognize the underlying pattern in the information. It also examines how the hierarchical structure of the audit team impacts...

This dissertation examines two different topics relatedto the issuance of a convertible debt security. The firstessay addresses the question of how managers set theequity value in a convertible debt issue. A convertibledebt security has value derived from an equitycomponent and a debt component....

Although methodology use generally leads to fewer software defects and reductions in development time, the introduction of a formalized systems development methodology is often met with substantial resistance. Motivated by the purported benefits of methodology use, yet resistance to the...

Prior research indicates that management forecast strategies affect investors' perceptions of management, which, in turn, influence investors' judgments about the firm. The current study hypothesizes and demonstrates that decisions about the completeness and form of management's forecast...

Computerized decision aids are powerful tools to assist with decision-making. Decision models are designed to incorporate and analyze available data in order to present a recommended solution to a problem. Business decision makers, including accountants, have much to gain from integrating...