The dark side of analyst coverage: firms pressured to meet forecasts

New research by Associate Professor of Accountancy Shawn Huang and co-authors shows that greater coverage puts pressure on company managers to manipulate quarterly earnings.

New theory on why SEC workers are such winning stock traders

In a new report that echoes past findings, Associate Professor of Accountancy Roger White and his co-author observed that commission employees regularly pick better times to sell shares than everyone else in the market.

Too-frequent feedback can sink workers’ performance

New research by Assistant Professor of Accounting Pablo Casas-Arce finds professionals do better when they receive detailed assessments less often.

Can the government control corporate fraud?

Can the government control corporate fraud? Probably not, according to Securities and Exchange Commissioner Paul Atkins, and besides, ever-escalating regulation likely would hinder a free-market economy.

Financial detectives: The rising demand for forensic accountants

Like ripples from a pebble pitched into a pond, the federal law passed to combat white-collar crime has resulted in booming demand for the specialists who can comb through financial records and follow a trail of evidence.

Bradley Preber: Aligning form and substance to create an ethical business culture

Marianne Jennings, a professor of legal and ethical studies in business at W. P. Carey School of Business, recently noted that major business scandals used to be spaced about 10 years apart. Unfortunately, the cycle now appears to be compressing.

Helping others cook their books: It's a recipe for disaster

Your company's best corporate customer needs help. Earnings are down. You could help that company's revenues look rosier with a sham transaction. And, why wouldn't you? After all, it's not your company's financial statements you're sweetening.

Breaking bad news may deter suits

When a company is struggling financially, its auditors feel their own kind of pain.

New faculty add strength and depth

With seven new faculty hires this year, the School of Accountancy has bolstered its status as one of the nation's top accounting programs. "We are hiring in a strategically focused way to build on our strengths and to add depth in areas where we see opportunity," said Philip M. J.

By the numbers: Shining light on CFO pay packages

CFOs and other corporate financial executives hate having part of their pay decided subjectively; they prefer formulas that rely on objective financial and non-financial targets to determine whether they receive their bonuses.