Management Accounting YUSHODO 2405076 1 Hurwitz, Helen Litigation Risk and the Optimism in Long-horizon Management Forecasts of Bad News and Good News Columbia University, 2012, 71p. Ph.D., Pub No:3494657 8 Riley, Tracey Jean An investigation into managers' language use in earnings press releases University of Massachusetts Amherst, 2011, 146p. Ph.D., Pub No:3445180 2 Adu-Boateng, David The role of audit firm tenure in a firm's propensity to disclose material weaknesses in internal controls after SOX Nova Southeastern University, 2012, 163p. D.B.A., Pub No:3494474 9 Vrettos, Dimitris Are relative performance measures in CEO incentive contracts used for risk reduction and/or strategic interaction? Michigan State University, 2011, 122p. Ph.D., Pub No:3450710 10 3 Li, Wu-Lung Accounting quality and corporate liquidity management The University of Texas at Dallas, 2011, 74p. Ph.D., Pub No:3474682 Griffith, Andrew Scott A test of human capital theory in the education and training services industry Nova Southeastern University, 2011, 99p. D.B.A., Pub No:3490364 11 4 Ha, Joo Hyung Agency costs of free cash flow and conditional conservatism Oklahoma State University, 2011, 141p. Ph.D., Pub No:3495862 Wong, Ka Lok Audit committee characteristics, family control and earnings management: Evidence based on Hong Kong firms after the corporate governance reform in 2004 Hong Kong Polytechnic University (Hong Kong), 2011, 171p. Ph.D., Pub No:3500856 5 Liu, Xin A holistic perspective of enterprise risk management Washington State University, 2011, 121p. Ph.D., Pub No:3495808 12 Webley, Curtis Cash management, liquidity, and longevity of family-owned restaurants Walden University, 2011, 195p. Ph.D., Pub No:3440242 13 Wang, Ping Consequences of voluntary disclosure for CEOs: Evidence from issuing earnings guidance in the face of an earnings surprise City University of New York, 2011, 97p. Ph.D., Pub No:3478803 14 Chakravarty, Sumantra Conservatism flow and the pricing of credit risk Purdue University, 2011, 71p. Ph.D., Pub No:3479322 6 Yao, Li Analyst consensus revisions and credit rating actions Purdue University, 2011, 96p. Ph.D., Pub No:3480930 7 Milian, Jonathan A. An empirical examination of disclosure horizon: Evidence from the term structure of implied equity volatilities The University of Chicago, 2011, 67p. Ph.D., Pub No:3472911 1 Management Accounting 15 16 17 18 Leiby, Justin Consultants' advice to adopt management control systems: The joint effect of persuasion triggers and manager competence University of Illinois at Urbana-Champaign, 2011, 99p. Ph.D., Pub No:3496633 Fan, Yun Cross-sectional determinants of the impact of management cash flow forecasts The University of Oklahoma, 2011, 79p. Ph.D., Pub No:3439085 Acito, Andrew Alexei Does quarterly earnings guidance increase or reduce earnings management? The University of Iowa, 2011, 72p. Ph.D., Pub No:3473132 Sun, Fang Economic consequences of SFAS 158 Temple University, 2011, 208p. Ph.D., Pub No:3440129 20 Melgarejo Duran, Mauricio A. Essays on the firms' cost of debt and the impact of earnings attributes on analysts' forecasts Purdue University, 2011, 92p. Ph.D., Pub No:3481105 22 23 Sallehu, Menghistu Mulugeta Essays on accounting restatements Drexel University, 2011, 190p. Ph.D., Pub No:3467322 24 Merrell, Jeffrey Charles Essays on legal origin and corporate governance: Evidence from Louisiana and Quebec University of Colorado at Boulder, 2011, 124p. Ph.D., Pub No:3453756 25 Ma, Tao Essays on accounting earnings characteristics Washington University in St. Louis, 2011, 182p. Ph.D., Pub No:3450472 26 Chivukula, Suhas Estimating product assembly cost using an activity-based costing approach State University of New York at Binghamton, 2011, 116p. M.S., Pub No:1497049 Noe, Kelly Gail Chudej Economic incentives, debt utilization and charitable contributions in the hospice care setting The University of Texas at San Antonio, 2011, 92p. Ph.D., 27 Pub No:3473379 19 21 YUSHODO 2405076 Marinovic, Ivan Essays on financial reporting Northwestern University, 2011, 187p. Ph.D., Pub No:3469749 Burnett, Brian Matthew Essays on disclosure and legal origin University of Colorado at Boulder, 2011, 105p. Ph.D., Pub No:3468353 2 Cannon, James Nibley Evaluating determinants of sticky costs and operations based earnings prediction models using air transportation industry data and validation of verifiable detail as a source of credibility in customer retention strategy disclosure The University of Utah, 2011, 150p. Ph.D., Pub No:3466208 28 Tanpanuwat, Arun Examining revenue management practices in Las Vegas casino resorts University of Nevada, Las Vegas, 2011, 104p. M.H.A., Pub No:1506882 29 Yang, Li-Ting Financial performance and capacity analysis for the MICE industry in Las Vegas and the United States University of Nevada, Las Vegas, 2011, 106p. Ph.D., Pub No:3457447 Management Accounting 30 31 32 33 34 35 36 YUSHODO 2405076 Pesch, Heather L. Fraud dynamics and internal controls in organizations with localized interactions and norm formation The University of Wisconsin - Madison, 2011, 157p. Ph.D., Pub No:3488543 Lambert, Sherwood Lane, III Fundamental signals, future earnings and security analysts' efficient use of fundamental signals during 1991 through 2008 The University of Texas at Arlington, 2011, 258p. Ph.D., Pub No:3456792 Strickland, Pamela J. Initial evidence on the association between municipal audit committees, governance and internal controls Nova Southeastern University, 2011, 86p. D.B.A., Pub No:3473643 McDougal, Karen International diversification and earnings quality: The impact of audit quality Temple University, 2011, 129p. Ph.D., Pub No:3457838 37 Xin, Xiangang Managerial Ownership of Debt The Chinese University of Hong Kong (Hong Kong), 2011, 149p. Ph.D., Pub No:3500801 38 Hyde, Julie Christine Material weaknesses in internal control over compliance for federal grants to U.S. counties The University of Memphis, 2011, 150p. Ph.D., Pub No:3476385 39 Merkley, Kenneth Joe More than Numbers: R&D-related Disclosure and Firm Performance University of Michigan, 2011, 81p. Ph.D., Pub No:3492938 40 Valencia, Adrian Opportunistic behavior using Level 3 fair-values under SFAS 157 The Florida State University, 2011, 95p. Ph.D., Pub No:3477278 41 Kefeli, Ali Production Planning Models with Clearing Functions: Dual Behavior and Applications North Carolina State University, 2011, 236p. Ph.D., Pub No:3463781 42 Qi, Zhen Systematic risk and accounting conservatism University of Southern California, 2011, 73p. Ph.D., Pub No:3477987 43 Huang, Xuan Text Analysis of Earnings Press Releases University of California, Irvine, 2011, 109p. Ph.D., Pub No:3456985 44 Pawlewicz, Robert J. The Economic Consequences of Disclosure Regulation: Evidence from Regulation G City University of New York, 2011, 120p. El-Mahdy, Dina F. Internal control quality and information asymmetry in the secondary loan market Virginia Commonwealth University, 2011, 144p. Ph.D., Pub No:3454301 Kalay, Alon Investor sophistication, disclosure, and the information environment of the firm The University of Chicago, 2011, 118p. Ph.D., Pub No:3472875 Wagner, Elisabeth Peltier Lower discretionary accruals in second tier clients post-SOX: Client quality or auditor quality? City University of New York, 2011, 70p. Ph.D., Pub No:3481838 3 Management Accounting YUSHODO 2405076 Ph.D., Pub No:3478773 45 Sanders, Paula Renee The effects of using process accountability and outcome accountability on susceptibility to directional goals: An examination of management's memory in financial reporting University of Illinois at Urbana-Champaign, 2011, 141p. Ph.D., Pub No:3503865 46 Gaynor, Gregory B. The effect of the summer doldrums on earnings announcement returns and ERC's The Florida State University, 2011, 74p. Ph.D., Pub No:3502846 47 Vansant, Brian Adam The effect of regulatory pressures on earnings management behavior of nonprofit hospitals Georgia State University, 2011, 65p. Ph.D., Pub No:3490071 48 Frazer, Linval George The Effect of Internal Control on the Operating Activities of Small Restaurants Walden University, 2011, 160p. Ph.D., Pub No:3454014 49 Wolo-Williams, Tanae The Implications of White-Collar Crime on Earnings Management and its Impact on Profit Walden University, 2011, 178p. Ph.D., Pub No:3457366 50 51 Stice, Derrald Earl, II The market response to implied debt covenant violations The University of North Carolina at Chapel Hill, 2011, 59p. Ph.D., Pub No:3465219 52 Vojtech, Cindy M. Understanding and Managing Corporate Agency Problems University of California, San Diego, 2011, 127p. Ph.D., Pub No:3459778 53 Minutti Meza, Miguel Angel Using peer firms to examine whether auditor industry specialization improves audit quality and to enhance expectation models for analytical audit procedures University of Toronto (Canada), 2011, 122p. Ph.D., Pub No:NR78290 54 Tran, Nam D. Why do acquirers manage earnings before stock-for-stock acquisitions? University of Oregon, 2011, 80p. Ph.D., Pub No:3466387 55 Kilfoyle, Eksa A micro level analysis of the implementation of international management accounting practices: The case of Universal Postal Union Postal Reform Project York University (Canada), 2010, 312p. Ph.D., Pub No:NR75722 56 Hsieh, Hsin-yi Balancing investors' information needs with accounting conservatism: The role of voluntary disclosure of non-GAAP earnings The University of Oklahoma, 2010, 98p. Ph.D., Pub No:3439088 57 Krom, Cynthia Lane Bankruptcy as a corporate strategy: Implications for turnover in the top management team and board of directors State University of New York at Albany, 2010, 168p. Ph.D., Pub No:3432535 58 Owens, Edward L. Bankruptcy contagion and the market response to intra-industry earnings news The University of North Carolina at Chapel Shi, Linna The Role of Board/Audit Committee Interlocks in Diffusion of Earnings Equality Syracuse University, 2011, 116p. Ph.D., Pub No:3466795 4 Management Accounting YUSHODO 2405076 Hill, 2010, 66p. Ph.D., Pub No:3408825 The Pennsylvania State University, 2010, 67p. Ph.D., Pub No:3436103 59 Lee, Hye Seung Conditional conservatism, agency costs, and the contractual features of debt The University of Arizona, 2010, 81p. Ph.D., Pub No:3403270 67 Ozel, N. Bugra Earnings and Cash Flows in Debt Evaluation by Private Debt Holders Columbia University, 2010, 84p. Ph.D., Pub No:3442836 60 Kiatapiwat, Wilasinee Controlling shareholders, audit committee effectiveness, and earnings quality: The case of Thailand University of Maryland, College Park, 2010, 140p. Ph.D., Pub No:3409704 68 da Silva Pinheiro, Tiago Miguel Magano Earnings manipulation, manager's compensation and reputation concerns The University of Chicago, 2010, 81p. Ph.D., Pub No:3408616 69 Barriga, Ramiro D. Earnings management and the board's audit committee: The pre and post Sarbanes-Oxley experience TUI University, 2010, 180p. Ph.D., Pub No:3388540 70 Altschuler, Dora Empirical Studies on Managements' Voluntary Disclosures of Earnings and Cash Flows Northwestern University, 2010, 132p. Ph.D., Pub No:3453200 71 Luo, Shuqing Essays on Earnings Forecasting Accuracy University of Pittsburgh, 2010, 170p. Ph.D., Pub No:3447319 72 Keune, Timothy M. Essays on the design and consequences of relative performance evaluation incentives in CEO compensation contracts The University of Wisconsin - Madison, 2010, 188p. Ph.D., Pub No:3437304 73 Serafeim, Georgios Essays on fair value reporting Harvard University, 2010, 197p. D.B.A., Pub No:3430322 74 Yu, Yin Essays on the use of earnings dynamics as an earnings benchmark by financial market participants University of Cincinnati, 2010, 131p. Ph.D., 61 Tong, Yixing Corporate Governance and the Valuation of R&D Hong Kong Polytechnic University (Hong Kong), 2010, 188p. Ph.D., Pub No:3448470 62 Wang, Yanruo Cost allocation for managerial performance measurement Stanford University, 2010, 119p. Ph.D., Pub No:3431870 63 Zhao, Qiuhong Credit rating agency efficiency: Credit watch, monitoring role, and effects of earnings management University of Colorado at Boulder, 2010, 105p. Ph.D., Pub No:3419551 64 Zhu, Xindong Debt Maturity and Conservatism Hong Kong Polytechnic University (Hong Kong), 2010, 177p. Ph.D., Pub No:3448475 65 Croxford, Judy L. Determinants of ethical decision making: A study of accountants in a multinational firm Capella University, 2010, 187p. Ph.D., Pub No:3432153 66 Souza, Janet L. Differences in selection and manipulation of alternate performance pricing measures 5 Management Accounting YUSHODO 2405076 Pub No:3423882 75 Elrod, Henry Examination of earnings and cash flows as indicators of fraud Northcentral University, 2010, 130p. Ph.D., Pub No:3417112 76 Pawarski, Richard Examination of Section 404 audit fees and effectiveness of internal control report under Auditing Standard No. 5 Northcentral University, 2010, 200p. Ph.D., Pub No:3411440 77 78 79 80 81 Baranowski, Stephen J. Financial restatement, CFO option compensation, and material internal control weaknesses: A correlational analysis University of Phoenix, 2010, 157p. D.B.A., Pub No:3451487 82 Gissel, Jodi Lynn Impact of psychological safety and professional skepticism on private information sharing during SAS 99 brainstorming The University of Wisconsin - Madison, 2010, 108p. Ph.D., Pub No:3437043 83 Saini, Jagjit Singh Information asymmetry, segment disclosures, and cost of equity capital Oklahoma State University, 2010, 109p. Ph.D., Pub No:3468734 84 Arjalies-de la Lande de Valliere, Diane-Laure Institutional change in the making the case of socially responsible investment ESSEC Business School (France), 2010, 371p. Ph.D., Pub No:3474090 Zhu, Zinan Financial restatements: Implications for management earnings forecasts The George Washington University, 2010, 84p. Ph.D., Pub No:3404423 Park, Hyungshin Finding ZERO: When no news is bad news The University of North Carolina at Chapel Hill, 2010, 77p. Ph.D., Pub No:3418594 Solheim, Perry Warren Heterogeneity of fiscal year-end choice: Exploring influences and effects by examining fiscal year-end changes The University of Utah, 2010, 157p. Ph.D., Pub No:3419179 Hart, Matthew How persuasive is qualitative management guidance compared to quantitative guidance? Arizona State University, 2010, 74p. Ph.D., Pub No:3407111 85 Wang, Xing Inventory Changes, Earnings, and Firm value Concordia University (Canada), 2010, 47p. M.Sc., Pub No:MR67108 86 Han, Fei Lease Accounting and the Cost of Equity Capital University of Connecticut, 2010, 89p. Ph.D., Pub No:3464372 87 Lu, Xinyi Local religiosity and earnings quality The University of Texas at Dallas, 2010, 108p. Ph.D., Pub No:3421476 88 Dhole, Sandip On the firm-specific component of conservatism and its determinants University of Houston, 2010, 105p. Ph.D., Pub No:3424813 89 Kurdi, Ammr Regulation and political costs in the oil and gas industry: An investigation of discretion 6 Management Accounting YUSHODO 2405076 The University of Texas at Arlington, 2010, 195p. Ph.D., Pub No:3474173 in reporting earnings and oil and gas reserves estimates University of North Texas, 2010, 91p. Ph.D., Pub No:3436535 90 Chang, Hai-ping Relationships among supply chain management, strategic alliances, and organizational performance with implications for the construction industry Lynn University, 2010, 653p. Ph.D., Pub No:3406163 97 Jinnette, Jimmy Allen, Jr. The Relevance of Intangible Assets in the Context of the Managerial Accounting Decision Making Process The University of Mississippi, 2010, 196p. Ph.D., Pub No:3447120 91 Zhao, Yuping The audit pricing implications of differential reliability of accruals and cash flows The George Washington University, 2010, 63p. Ph.D., Pub No:3397837 98 Harris, Ling Lin The use of downside information to enhance investors' credibility judgments of good news management forecasts University of Illinois at Urbana-Champaign, 2010, 135p. Ph.D., Pub No:3455671 92 Alewine, Hank C. The effects of attribute evaluability and evaluation mode on decisions involving nontraditional and nonfinancial accounting information University of Kentucky, 2010, 212p. Ph.D., Pub No:3498015 99 Mai, Shin-Ying Three essays on financial distress, earnings management, and post-earnings announcement drift Rutgers The State University of New Jersey Newark, 2010, 232p. Ph.D., Pub No:3428097 93 Alexander, David The impact of three board characteristics, moderated by CEO attributes, on earnings management Nova Southeastern University, 2010, 157p. D.B.A., Pub No:3433985 100 Smith, Thomas Joseph Why do insiders hold the shares acquired from the exercise of executive stock options The Florida State University, 2010, 86p. Ph.D., Pub No:3462357 94 Nicholls, Curtis Michael The impact of 'Accounting and Auditing Enforcement Releases' on firms' cost of equity capital University of Colorado at Boulder, 2010, 82p. Ph.D., Pub No:3433326 101 Yoo, Choong-Yuel Analysts' selective provisions of cash flow forecasts between good and bad news earnings forecasts Queen's University (Canada), 2009, 111p. Ph.D., Pub No:NR65436 102 Bratten, Brian Michael Analysts' use of earnings components in predicting future earnings The University of Texas at Austin, 2009, 109p. Ph.D., Pub No:3372389 95 Man, Paul Ho-Yin The impact of product market competition on earnings quality Hong Kong Polytechnic University (Hong Kong), 2010, 122p. Ph.D., Pub No:3429774 96 Han, Lei The internal control provisions of Sarbanes-Oxley Act and quality of interim earnings 103 Alexander, Nicholas C. An evaluation of the Sarbanes-Oxley Act's impact on accounts payable and leadership 7 Management Accounting YUSHODO 2405076 effectiveness University of Phoenix, 2009, 176p. Ph.D., Pub No:3388301 forecasts? State University of New York at Buffalo, 2009, 58p. Ph.D., Pub No:3372149 104 Cassell, Cory Alan A new era for the Big 8? Evidence on the association between earnings quality and audit firm type Texas A&M University, 2009, 135p. Ph.D., Pub No:3370673 112 Pike, Byron J. Does the knowledge of unaudited account balances adversely affect the performance of substantive analytical procedures? University of North Texas, 2009, 170p. Ph.D., Pub No:3399442 105 Newman, Michael R. An investigation of the impact of publicly available accounting data, other publicly available information and management guidance on buy-side analysts' stock investment recommendations University of Houston, 2009, 221p. Ph.D., Pub No:3356836 113 Tama-Sweet, Isho Do managers alter the tone of their earnings announcements around stock option grants and exercises? University of Oregon, 2009, 79p. Ph.D., Pub No:3377405 114 Liu, Hsin-Tsai Earnings quality and information transfers Purdue University, 2009, 70p. Ph.D., Pub No:3379664 106 Tiamiyu, Owolabi Kayode A study of the attributions for voluntary external turnover of internal auditors Webster University, 2009, 139p. D.Mgt., Pub No:3357866 115 Rakhman, Fuad Earnings quality and CFO financial expertise Oklahoma State University, 2009, 110p. Ph.D., Pub No:3372213 107 Williams, Christopher D. Asymmetric responses to earnings news: A case for ambiguity The University of North Carolina at Chapel Hill, 2009, 74p. Ph.D., Pub No:3366461 116 Zhang, Li Economic consequences of recognizing off-balance sheet activities University of Washington, 2009, 71p. Ph.D., Pub No:3377259 108 Jackson, Mark Book-tax differences and earnings growth University of Oregon, 2009, 76p. Ph.D., Pub No:3377369 117 Keane, Matthew J. Empirical evidence on the impact of a material weakness Syracuse University, 2009, 81p. Ph.D., Pub No:3385830 109 Larocque, Stephannie Disclosure, analyst forecast bias, and the cost of equity capital University of Toronto (Canada), 2009, 103p. Ph.D., Pub No:NR61002 118 Ge, Wenxia Essays on real earnings management McGill University (Canada), 2009, 125p. Ph.D., Pub No:NR61891 110 Blunck, Ryan Kelly Does more conservative accounting reduce litigation costs? The University of Iowa, 2009, 67p. Ph.D., Pub No:3383124 111 Blouin, Marie Does other information improve the usefulness of management earnings 119 Tanlu, Lloyd John D. Essays on forecasting Harvard University, 2009, 108p. D.B.A., Pub No:3392392 8 Management Accounting YUSHODO 2405076 Income smoothing, information uncertainty, stock returns, and cost of equity The University of Arizona, 2009, 67p. Ph.D., Pub No:3352630 120 Chiu, Chih-Chieh Essays on earnings quality and corporate investment City University of New York, 2009, 73p. Ph.D., Pub No:3378944 127 Hsiao, Fu-Jen Is SFAS 142 a good opportunity for firms to manage earnings? The University of Texas at Arlington, 2009, 159p. Ph.D., Pub No:3391113 121 Dickerson, Carol Ethical decision-making in public accounting: Investigating factors that influence auditors' ethical sensitivity The Claremont Graduate University, 2009, 183p. Ph.D., Pub No:3364044 128 Elrod, Gene Brooks Is there predictive value in the words managers use? A key word analysis of the annual report's management discussion and analysis The University of Texas at Arlington, 2009, 145p. Ph.D., Pub No:3409572 122 Geagon, Margot S. Evaluating earnings management with derivatives and the use of accounting accruals: A quasi experimental approach Walden University, 2009, 140p. Ph.D., Pub No:3366971 129 Maleki, Afarin Life-cycle cost evaluation of building envelope energy retrofits University of Toronto (Canada), 2009, 162p. M.A.Sc., Pub No:MR52659 123 Zhang, Yue Good news versus bad news management forecasts in the pre- and post-regulation fair disclosure periods The University of Texas at Dallas, 2009, 73p. Ph.D., Pub No:3375972 130 Park, Jin Dong Managers' forecast guidance in earnings surprises around employee stock option reissues The University of Texas at Arlington, 2009, 143p. Ph.D., Pub No:3369385 124 Tong, Naqiong Guidance, guidance and guidance---the discontinuing and restarting phenomenon of quarterly earnings guidance Rutgers The State University of New Jersey Newark, 2009, 202p. Ph.D., Pub No:3387986 131 Luippold, Benjamin Labrie Managing audits to manage earnings: The impact of baiting tactics on an auditor's ability to uncover earnings management errors University of Massachusetts Amherst, 2009, 169p. Ph.D., Pub No:3379984 125 Kearney, Linwood Waitus Impression management in the principal-agent relation: An experimental examination of productivity and planning benefits The Florida State University, 2009, 100p. Ph.D., Pub No:3399204 132 Morris, John J. Measuring the impact of Enterprise Resource Planning (ERP) systems through the prism of accounting theory Kent State University, 2009, 204p. Ph.D., Pub No:3368215 126 Chen, Linda H. 9 Management Accounting YUSHODO 2405076 complementary information about future firm performance Texas A&M University, 2009, 92p. Ph.D., Pub No:3370690 133 Dzuranin, Ann C. Mitigating escalation of commitment: An investigation of the effects of priming and decision-making setting in capital project continuation decisions University of South Florida, 2009, 123p. Ph.D., Pub No:3394146 134 Liu, Xiang Monitoring or moral hazard? Evidence from real activities manipulation by venture-backed companies University of North Texas, 2009, 80p. Ph.D., Pub No:3399430 140 Lelkes, Anne-Marie Teresa Simplifying activity-based costing Oklahoma State University, 2009, 168p. Ph.D., Pub No:3390917 141 Dorestani, Alireza The association between non-financial key performance indicators and accounting and market-based performance, quality of earnings, and analysts' forecasts The University of Memphis, 2009, 173p. Ph.D., Pub No:3400144 142 Newman, Andrew Henry 135 Coskun, Ali The behavioral effect of cost targets on Mutual and hedge fund investment managerial cost reporting honesty strategies: Trading based on post Georgia State University, 2009, 85p. Ph.D., earnings announcement drift anomaly Pub No:3354483 The University of Texas at Dallas, 2009, 118p. Ph.D., Pub No:3375942 143 Xu, Xin The changes of accounting conservatism around earnings restatements: An analysis 136 Sejati, Yuyun Aning of the impact of CEO compensation Political connections and earnings quality: Michigan State University, 2009, 130p. Ph.D., Evidence from Malaysia Pub No:3381429 Oklahoma State University, 2009, 81p. Ph.D., Pub No:3372214 137 Dao, Mai Shareholder ratification of the auditor and audit market competition Florida International University, 2009, 92p. Ph.D., Pub No:3393506 138 Martin, Gregory W. Shareholder rights' relation to earnings management: A pre- and post-Sarbanes Oxley examination University of Colorado at Boulder, 2009, 90p. Ph.D., Pub No:3354612 139 Drake, Michael Stephen Short-sellers and analysts as providers of 144 Suh, SangHyun The characteristics of a classified board and the effects of the board on earnings quality, accounting conservatism, and credit risk Syracuse University, 2009, 129p. Ph.D., Pub No:3385860 145 Chen, Zeyun The choice between real and accounting earnings management University of Houston, 2009, 90p. Ph.D., Pub No:3386055 146 Schwab, Casey Martin The determinants and effects of voluntary book-tax difference disclosures: Evidence from earnings press releases 10 Management Accounting YUSHODO 2405076 The University of Texas at Austin, 2009, 123p. Ph.D., Pub No:3372648 147 Kirk, Marcus The effect of investor relations on income objectives and meeting expectations Emory University, 2009, 99p. Ph.D., Pub No:3378447 148 Selby, Daniel D. The effects of auditor type and evidence domain type on the influence of irrelevant internal control evidence and the potential for audit failure The Florida State University, 2009, 107p. Ph.D., Pub No:3374036 149 Scalf, John The effect of the Sarbanes-Oxley Act of 2002 on agency costs and firm transparency The University of Chicago, 2009, 144p. Ph.D., Pub No:3362297 150 Alino, Nelson U. The effect of management accounting systems on reducing conflict and improving decision-making in heterogeneous groups University of South Carolina, 2009, 81p. Ph.D., Pub No:3352726 151 Wu, Wan-Ting The forward E/P ratio and earnings growth Arizona State University, 2009, 80p. Ph.D., Pub No:3357289 152 Sanford, Robin A. The impact of activity-based costing on organizational performance Nova Southeastern University, 2009, 342p. D.B.A., Pub No:3379105 The impact of Sarbanes-Oxley on earnings quality and the cross-listing decision The University of Oklahoma, 2009, 84p. Ph.D., Pub No:3352821 154 Roy, Carolyn The impact of moral intensity and ethical climate on the decision-making of finance and accounting professionals in government Walden University, 2009, 107p. Ph.D., Pub No:3344449 155 Zhu, Lei The quality of earnings momentum and performance of mergers & acquisitions Columbia University, 2009, 73p. Ph.D., Pub No:3393549 156 Chen, Kun-chih The role of accounting information in the sentiment-price relation University of Southern California, 2009, 53p. Ph.D., Pub No:3355209 157 Kolbasovsky, Linda The trade-off between risk management and earnings volatility: Evidence from restatements University of Connecticut, 2009, 73p. Ph.D., Pub No:3383915 158 Woods, Maef The valuation of contracting roles of restated earnings University of Cincinnati, 2009, 92p. Ph.D., Pub No:3393352 159 Yu, Wei Two essays on corporate governance in China The Chinese University of Hong Kong (Hong Kong), 2009, 112p. Ph.D., Pub No:3392248 153 Lail, Bradley E. 11