Accounting Faculty Research

How does the PCAOB, which oversees corporate audits, select targets for inspection? A George Mason University accounting professor built a model to help capture the process.

Managers’ attempts to distract investors from bad news have serious implications for market efficiency.

Taxing “book” income may result in worse information for shareholders and creditors.

Boards with higher social capital enjoy more market freedom to engage in potentially risky strategic alliances — to the ultimate benefit of their firms.

Auditors with less common first names are more likely to deviate from auditing norms. But is their individualism an asset or a liability?

To predict how a CEO’s compensation may change through the years, you first need to know how corporate boards monitor earnings histories for potential long-term risks.

Companies looking to bend reporting rules need to find accountants who will play ball. That’s why job postings can be a reliable indicator of intent.

Sure, laid-off journalists can “learn to code”, but that won’t undo the damage done to local economies when their hometown newspaper folds.

Two Costello College of Business accounting professors are exploring how inherent personal traits may influence business success—and their early findings will gratify the left-handed among us.

Since 2008, the meteoric rise of index funds has produced extreme consolidation of corporate ownership. So far, the outcomes for firms are a mixed bag.