Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis

2008 ◽  
Vol 25 (2) ◽  
pp. 499-531 ◽  
Author(s):  
Keith L. Jones ◽  
Gopal V. Krishnan ◽  
Kevin D. Melendrez
Keyword(s):  
Empirical Analysis ◽  
Discretionary Accruals ◽  
Restated Earnings

Are CFOs Effective Operators? An Empirical Analysis of CFO/COO Duality

2018 ◽  
Vol 31 (2) ◽  
pp. 37-58 ◽  
Author(s):  
Steve Buchheit ◽  
Austin L. Reitenga ◽  
George Ruch ◽  
Daniel A. Street
Keyword(s):  
Empirical Analysis ◽  
Financial Reporting ◽  
Reporting Quality ◽  
Discretionary Accruals ◽  
Cash Flows ◽  
Financial Reporting Quality ◽  
Chief Financial Officer ◽  
Sample Period ◽  
Future Cash Flows

ABSTRACT While the popular press has documented Chief Financial Officer (CFO) role expansion into traditional operations functions, recent research suggests that time spent on non-core CFO activities harms financial reporting quality. We examine the operational acumen of CFOs and potential negative reporting consequences stemming from one person simultaneously holding the role of CFO and Chief Operations Officer (COO) (CFO/COO duality). Empirically, CFO/COO duality occurs with increasing frequency during our sample period (2000–2016); duality is not uncommon (among firms with a COO, over 10 percent have a unified CFO/COO executive). We find no evidence that combining the CFO and COO positions adversely affects operations. Regarding financial reporting quality, we find some evidence that CFO/COO duality firms have relatively more volatile discretionary accruals; however, these accruals are also relatively more predictive of future cash flows. Collectively, our results suggest that unifying control of operations and reporting can be an effective corporate reconfiguration.

An Empirical Analysis of the Obtrusiveness of and Participants' Compliance with the Electronically Activated Recorder (EAR)

2007 ◽  
Vol 23 (4) ◽  
pp. 248-257 ◽  
Author(s):  
Matthias R. Mehl ◽  
Shannon E. Holleran
Keyword(s):  
Empirical Analysis ◽  
Sampling Method ◽  
Daily Life ◽  
Assessment Method ◽  
Data Confidentiality ◽  
Short Term ◽  
Naturally Occurring ◽  
Two Samples ◽  
Audio Recorder ◽  
Term Monitoring

Abstract. In this article, the authors provide an empirical analysis of the obtrusiveness of and participants' compliance with a relatively new psychological ambulatory assessment method, called the electronically activated recorder or EAR. The EAR is a modified portable audio-recorder that periodically records snippets of ambient sounds from participants' daily environments. In tracking moment-to-moment ambient sounds, the EAR yields an acoustic log of a person's day as it unfolds. As a naturalistic observation sampling method, it provides an observer's account of daily life and is optimized for the assessment of audible aspects of participants' naturally-occurring social behaviors and interactions. Measures of self-reported and behaviorally-assessed EAR obtrusiveness and compliance were analyzed in two samples. After an initial 2-h period of relative obtrusiveness, participants habituated to wearing the EAR and perceived it as fairly unobtrusive both in a short-term (2 days, N = 96) and a longer-term (10-11 days, N = 11) monitoring. Compliance with the method was high both during the short-term and longer-term monitoring. Somewhat reduced compliance was identified over the weekend; this effect appears to be specific to student populations. Important privacy and data confidentiality considerations around the EAR method are discussed.

Empirical Analysis of Clinical Evaluations on Children Involved in the Child Protection System: The Role of Age and Gender

2000 ◽  
Author(s):  
Erika Felix ◽  
Anjali T. Naik-Polan ◽  
Christine Sloss ◽  
Lashaunda Poindexter ◽  
Karen S. Budd
Keyword(s):  
Empirical Analysis ◽  
Child Protection ◽  
Protection System ◽  
Age And Gender ◽  
Clinical Evaluations ◽  
And Gender
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