Consequences for Culpable Auditors
Journal of Accounting Research, EarlyView.ABSTRACT We present the first comprehensive descriptive evidence on the labor market and personal consequences for audit professionals in the United States who are named in SEC or PCAOB enforcement actions. Three key findings emerge. First, between 38% and 73% of culpable auditors depart from their firms within one year after the enforcement event ...
Jagan Krishnan +3 more
wiley +1 more source
Free vibration characteristics of trapezoidal nanoplate rested on viscoelastic substrate with arbitrary boundary conditions using differential quadrature method. [PDF]
PLoS OneAbdellahi R +5 more
europepmc +1 more source
House prices and the allocation of consumer credit
Real Estate Economics, EarlyView.Abstract While housing market booms improve homeowners' credit access, they could constrain credit availability to renters. Using individual‐level consume credit data, I show that renters have poorer credit access if they live in locations where lenders are more exposed to housing booms and extend more mortgage lending to homeowners across the country.
Mingzhu Tai
wiley +1 more source
A novel method for approximate solution of two point non local fractional order coupled boundary value problems. [PDF]
PLoS OneTadoummant L +4 more
europepmc +1 more source
Local newspaper closures and bank loan contracts
Contemporary Accounting Research, EarlyView.Abstract We examine changes in bank loan contracts after borrowers experience a nearby local newspaper closure. Compared to a sample of control firms, we find that the closure of a local newspaper leads to higher interest spreads for borrowers. This effect is more pronounced when there are fewer related lenders in the syndicate, when lenders have less ...
Zhiming Ma +3 more
wiley +1 more source
Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies
Abacus, EarlyView.Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen +3 more
wiley +1 more source
Nonlocal conditions for the transition from damage to a localized failure in granular composites under quasistatic loading [PDF]
, 2009 А. В. Зайцев
openalex +1 more source
A problem with nonlocal conditions for partial differential equations with constant coefficients [PDF]
, 2010 O. D. Vlasii
openalex +1 more source
Civilian behavior on social media during civil war
American Journal of Political Science, EarlyView.Abstract Recent research emphasizes social media's potential for citizens to express shared grievances. In active conflict, however, social media posts indicating political loyalties can pose severe risks to civilians. We develop a theory that explains how civilians modify their online behavior as part of efforts to improve their security during ...
Anita R. Gohdes +1 more
wiley +1 more source