American Accounting Association
How Unclear Tax Footnotes Can Create Value
Tax avoidance combined with a lack of transparency in tax footnotes draws a thumb's up from investors.
Repatriated Cash Should Boost R&D Spending
The new tax break on repatriated foreign earnings will spur increased R&D, a study of an earlier tax holiday suggests.
Auditor Rotation Rules Miss Their Mark
Merely requiring companies to periodically invite bids for their audit business, or change engagement partners at the incumbent firm, doesn't do the job.
Auditor Independence Rule Isn’t Tough Enough
Requiring top corporate executives to be only a year or two removed from a prior job with the company's auditor is insufficient, study suggests.
Companies Can CEOs, CFOs for High Tax Rates
Finance chiefs and their bosses who don’t help their employers avoid enough tax are more likely to be forced out.
Shares Drop When Cos. File Late: Study
Investors punish companies for late financial statements, according to new research.
SEC Audit Committee Rule Is Worthless: Study
Investors gain no benefit from a 1999 rule requiring audit committees to have at least three members and be free of conflicting interests, research finds.
Research Refutes Sarbanes-Oxley Critics
A new study offers strong evidence of a link between auditor-identified weak internal controls and subsequent fraud cases.
Would a Territorial Tax System Help Investors?
Total shareholder return likely would rise only slightly if repatriated, foreign-earned profits were no longer taxable in the U.S., a study finds.
Do High CEO Pay Ratios Harm Company Value?
In a word, no. In fact, a high ratio is associated with, although it does not cause, stronger earnings and stock performance, a new study finds.
Do Companies Adjust Revenue in Response to Investor Behavior?
Research suggests a correlation between market sensitivity to financial results and reported revenue in the following quarter.