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Article
Publication date: 13 July 2019

Daniel A. Street and Dana R. Hermanson

This paper reviews academic literature related to the consequences that outside directors and boards may face in the wake of earnings restatements and suggests directions for…

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Abstract

This paper reviews academic literature related to the consequences that outside directors and boards may face in the wake of earnings restatements and suggests directions for future research. We examine loss of board seats; recruitment of new directors; proxy recommendations and shareholder support; pre-emptive director departures; director wealth effects; director reputation, litigation, and sanction risks; international evidence; and legal proposals for reform. The overall picture that emerges from the literature is that directors’ primary risk in the wake of earnings restatements is loss of board seats, in part through adverse proxy advisor recommendations and reduced shareholder support. Directors typically face little risk of legal liability or SEC sanctions, and some directors pre-emptively leave a problem company’s board and reduce their loss of interlocked board seats. Some legal scholars have called for director liability to be increased so as to promote more vigilant board oversight. Companies often focus on increasing the independence of the board in the wake of a restatement in an effort to repair organizational reputation. While researchers have revealed a host of important findings to date, much more can be learned about the effects of restatements on outside directors and boards.

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Journal of Accounting Literature, vol. 43 no. 1
Type: Research Article
ISSN: 0737-4607

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Book part
Publication date: 1 December 2023

Gail Anne Mountain

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Occupational Therapy With Older People into the Twenty-First Century
Type: Book
ISBN: 978-1-83753-043-4

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Book part
Publication date: 12 November 2020

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International Perspectives on the Role of Technology in Humanizing Higher Education
Type: Book
ISBN: 978-1-83982-713-6

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Book part
Publication date: 25 August 2022

Jared Eutsler and Bradley Lang

This study provides evidence on the relationship between scale characteristics and participant responses for percentage-based scales (i.e., 101 points) in accounting research. A 4…

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This study provides evidence on the relationship between scale characteristics and participant responses for percentage-based scales (i.e., 101 points) in accounting research. A 4 × 1 between-subjects experiment examines how common labeling designs affect various statistical properties, including means, variance, normality of the distribution, and frequency of responses. The results indicate that labels on percentage-based scales have a significant impact on the distribution of participants' responses. Labeling only the endpoints is the lone condition that results in normally distributed data. Additional analyses suggest that labels on percentage-based scales influence participant responses in multiple ways. First, as the number of labels increases, participants may not adequately consider, and thus ultimately select, unlabeled points. Second, while participants seem to inherently interpret percentage-based scales in quartiles and deciles, labeling as such exacerbates this tendency. Finally, when more labels are present, participants seem to engage an anchoring heuristic when selecting their response. Taken as a whole, the results suggest that accounting researchers may benefit from labeling only the endpoints of percentage-based scales.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80382-802-2

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Book part
Publication date: 28 February 2020

Timothy J. Dickey

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Library Dementia Services
Type: Book
ISBN: 978-1-83867-691-9

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Book part
Publication date: 14 December 2005

David F. Bean and Richard A. Bernardi

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-869-8

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Book part
Publication date: 10 June 2015

Carl J. Dunst and Deborah W. Hamby

The effectiveness of different types of adult learning practices for promoting practitioner and parent use of different kinds of assistive technology and adaptations with young…

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The effectiveness of different types of adult learning practices for promoting practitioner and parent use of different kinds of assistive technology and adaptations with young children of 18–105 months of age was the focus of a research synthesis described in this chapter. Six operationally defined adult learning methods and between two and five practices for each method were used to code and analyze the results for both adult (practitioner and parent) and child outcomes. The assistive technology and adaptations that were the focus of training included speech generative devices (e.g., CheapTalk), computers (e.g., adapted keyboards), and switch-activated devices and toys. Results showed that a combination of five or six of the most effective adult learning method practices were associated with the largest differences in both adult and child outcomes, but that few studies included the most effective practices. The relationship between the number of practices and the study outcomes was moderated by the type of training (individual vs. group) and whether the training included in vivo use of the devices with children with disabilities. The results point to at least several factors that explain non-use of assistive technology with young children with disabilities and highlight the need for better designed and implemented training.

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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-867-4

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84855-377-4

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Book part
Publication date: 15 December 2008

Keith G. Stanga and Andrea S. Kelton

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84855-377-4

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